FINANCIAL REPORTING AND SOURCE DOCUMENTS OF UKRAINIAN ENTERPRISES WHEN APPLYING THE IFRS
The theoretical, methodological and practical aspects of changes in financial reporting and source documents specific to Ukrainian enterprises in the new conditions resulting from the application of International Financial Reporting Standards have been analyzed. Also, a conceptual approach of defini...
| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
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Publishing Center "Kyiv University"
2013-08-01
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| Series: | Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка |
| Subjects: | |
| Online Access: | http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2015/11/150_5.pdf |
| Summary: | The theoretical, methodological and practical aspects of changes in financial reporting and source documents specific to Ukrainian enterprises in the new conditions resulting from the application of International Financial Reporting Standards have been analyzed. Also, a conceptual approach of defining the patterns of changes in financial reporting and elements of accounting method has been proposed. The issue of internal quality control of analytical accounting information at various stages of its formation has been researched. |
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| ISSN: | 1728-2667 2079-908X |