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 |
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| Online Access: | http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2015/11/150_5.pdf |
| _version_ | 1818014271315902464 |
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| author | G. Golubnicha Т. Melnik |
| author_facet | G. Golubnicha Т. Melnik |
| author_sort | G. Golubnicha |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-14T06:42:53Z |
| format | Article |
| id | doaj.art-5e5e2d75e1f44cc5bbba03de2152b014 |
| institution | Directory Open Access Journal |
| issn | 1728-2667 2079-908X |
| language | deu |
| last_indexed | 2024-04-14T06:42:53Z |
| publishDate | 2013-08-01 |
| publisher | Publishing Center "Kyiv University" |
| record_format | Article |
| series | Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка |
| spelling | doaj.art-5e5e2d75e1f44cc5bbba03de2152b0142022-12-22T02:07:17ZdeuPublishing Center "Kyiv University"Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка1728-26672079-908X2013-08-018150293410.17721/1728-2667.2013/150-9/5FINANCIAL REPORTING AND SOURCE DOCUMENTS OF UKRAINIAN ENTERPRISES WHEN APPLYING THE IFRSG. Golubnicha0Т. Melnik1aras Shevchenko National University of Kyiv, Kyivaras Shevchenko National University of Kyiv, KyivThe 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.http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2015/11/150_5.pdffinancial reportingsource documentsinventory-takingaccounting and analytical informationInternational Financial Reporting Standards |
| spellingShingle | G. Golubnicha Т. Melnik FINANCIAL REPORTING AND SOURCE DOCUMENTS OF UKRAINIAN ENTERPRISES WHEN APPLYING THE IFRS Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка financial reporting source documents inventory-taking accounting and analytical information International Financial Reporting Standards |
| title | FINANCIAL REPORTING AND SOURCE DOCUMENTS OF UKRAINIAN ENTERPRISES WHEN APPLYING THE IFRS |
| title_full | FINANCIAL REPORTING AND SOURCE DOCUMENTS OF UKRAINIAN ENTERPRISES WHEN APPLYING THE IFRS |
| title_fullStr | FINANCIAL REPORTING AND SOURCE DOCUMENTS OF UKRAINIAN ENTERPRISES WHEN APPLYING THE IFRS |
| title_full_unstemmed | FINANCIAL REPORTING AND SOURCE DOCUMENTS OF UKRAINIAN ENTERPRISES WHEN APPLYING THE IFRS |
| title_short | FINANCIAL REPORTING AND SOURCE DOCUMENTS OF UKRAINIAN ENTERPRISES WHEN APPLYING THE IFRS |
| title_sort | financial reporting and source documents of ukrainian enterprises when applying the ifrs |
| topic | financial reporting source documents inventory-taking accounting and analytical information International Financial Reporting Standards |
| url | http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2015/11/150_5.pdf |
| work_keys_str_mv | AT ggolubnicha financialreportingandsourcedocumentsofukrainianenterpriseswhenapplyingtheifrs AT tmelnik financialreportingandsourcedocumentsofukrainianenterpriseswhenapplyingtheifrs |