FINANCIAL REPORTING AND SOURCE DOCUMENTS OF UKRAINIAN ENTERPRISES WHEN APPLYING THE IFRS

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...

Full description

Saved in:

Bibliographic Details
Main Authors:	G. Golubnicha, Т. Melnik
Format:	Article
Language:	deu
Published:	Taras Shevchenko National University of Kyiv 2013-08-01
Series:	Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка
Subjects:	financial reporting source documents inventory-taking accounting and analytical information International Financial Reporting Standards
Online Access:	http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2015/11/150_5.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

Similar Items

ACCOUNTING POLICIES OF COMPANIES IN THE FRAMEWORK OF IFRS
by: B. Zasadnyi
Published: (2014-09-01)

Problems of the Accounting Regulations in the Non-financial sector’s Enterprises of the Russian Federation
by: A. V. Zonova, et al.
Published: (2025-07-01)

A Critical Review of US GAAP And IFRS: Future Research Directions
by: Fred Konneh Songa Monson, et al.
Published: (2025-04-01)

PERCEPTIONS OF PROFESSIONAL ACCOUNTANTS ON THE COSTS AND BENEFITS OF IMPLEMENTING IAS/IFRS IN ROMANIA
by: ANDREEA PAULA DUMITRU
Published: (2014-11-01)

Strengthening Financial Governance of Village-Owned Enterprises Sumber Arto Based on Private Entity Financial Accounting Standards
by: Nurdian Susilowati, et al.
Published: (2024-06-01)

THE CURRENT STATE OF APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN UKRAINE.
by: B. Zasadnyi
Published: (2016-09-01)

FEATURES OF STOCK AND INCOMPLETE PRODUCTION ACCOUNTING IN IFRS AND SNA
by: M. Uspayeva
Published: (2016-11-01)

Issues of Hedge Accounting in IFRS in Consolidated financial Statement
by: A. Yu. Kuzmin
Published: (2019-03-01)

Comparative analysis of the perceived qualitative characteristics of accounting information under IFRS. Evidence from Algeria
by: Abdelaziz Boumakhlouf, et al.
Published: (2024-12-01)

Consolidated financial statements in light of the Hungarian regulations and the IFRS standards
by: Alexandra Szekeres, et al.
Published: (2025-01-01)

Standardization of accounting and reporting: current state and ways of development
by: G. S. Dubrovina, et al.
Published: (2020-01-01)

Problem aspects of transformation in financial reporting of business entities in Ukraine
by: Fedir Zhuravka
Published: (2016-03-01)

Analysis of the Content and Recommendations for the Application of FSBU 4/2023 “Accounting (Financial) Reporting”
by: V. S. Zaika
Published: (2024-11-01)

THE FINANCIAL STATEMENTS FOR THE ENTERPRISE MANAGEMENT
by: N. Morgun, et al.
Published: (2016-09-01)

Accounting Paradigms, Models and Practical Applications: Facing Development Challenges
by: T. Yu. Serebryakova
Published: (2025-05-01)

The extent of Commitment of companies to Apply the International Financial Reporting Standard IFRS 15 - Revenues from Customers Contracts and Its Reflection on The Decisions of Users of Financial Reports - An exploratory - Analytical study of the opinions of a sample of employees in companies in the Kurdistan Region / Iraq (Erbil Governorate as a model)
by: Fadhil Nabee Othman, et al.
Published: (2022-02-01)

UNIFICATION OF ACCOUNTING METHODOLOGY: THE PROBLEM OF CORRELATION BETWEEN THE CONCEPT OF MULTIVARIANCE AND COMPARABILITY OF FINANCIAL STATEMENTS
by: N. Adintsova, et al.
Published: (2022-02-01)

Analysis of Internal Factors in Improving Perceptions of the Quality of Financial Reports at DPMPD Kediri Regency
by: Sandia Eka Efilia, et al.
Published: (2025-06-01)

Innovative enterprise accounting reporting features
by: S.E. Pyrizhok, et al.
Published: (2020-04-01)

IMPLEMENTATION OF IFRS IN UKRAINE AS AN INCENTIVE FOR BUSINESS DEVELOPMENT
by: O. Kirey
Published: (2014-09-01)

Formation of accounting policies of a mining enterprise in accordance with International Financial Reporting Standards
by: L.V., et al.
Published: (2022-12-01)

THE INFLUENCE OF ACCOUNTANCY ERRORS ON FINANCIAL AND TAX REPORTS
by: Mariana GURĂU, et al.
Published: (2016-06-01)

Accounting policy as a tool for management of the financial results of the enterprise
by: L.V., et al.
Published: (2023-12-01)

Tools of the digital Economy as Methods to Ensure the reliability of financial Statements
by: L. A. Chaikovskaya
Published: (2022-06-01)

FINANCIAL ACCOUNTING MODERN METHODS OF VALUATION: IFRS AND RAS
by: Natalya Adintsova
Published: (2022-05-01)

Non-Financial Reporting and Compliance Control
by: T. Yu. Serebryakova
Published: (2023-08-01)

IFRS AND AUDIT QUALITY: A DISCRETIONARY MODEL APPROACH
by: Eniola Ayisat Sulaiman, et al.
Published: (2024-01-01)

Features of intellectual property reflection in accounting and in financial statements
by: Liudmila LAPIȚKAIA, et al.
Published: (2020-06-01)

Development of methodology of financial assets accounting in IFRS context
by: V.I. Tsurkanu, et al.
Published: (2018-04-01)

Strategy of the Takmir of the Great Mosque of the Cubadak Market: Recording and Accountability of Sharia Finances
by: Bagas Aulia, et al.
Published: (2024-12-01)

Transparency of financial statements prepared under IFRS as an instrument of anti-corruption activity in Ukraine
by: L.V. Chyzhevska, et al.
Published: (2019-04-01)

Economic policy uncertainty, financial reporting quality, and accounting enforcement: International evidence
by: Catalin Robert Mos
Published: (2024-12-01)

Effect of IFRS on the value relevance of accounting information in the Nigerian stock market
by: Amaka Elizabeth Agbata, et al.
Published: (2022-07-01)

FEATURES OF ACCOUNTING AND AUDIT OF INSURANCE ORGANIZATIONS IN UKRAINE
by: А. Sholoiko
Published: (2015-04-01)

Analisis Akuntabilitas Laporan Keuangan BUMDES Subur Makmur Lestari Desa Wisata Tlogoweru
by: Sukma Tirta Mayasari, et al.
Published: (2023-12-01)

Impact of the Crisis Generated by Covid-19 on Financial Reports Prepared in Accordance with National Regulations
by: NICOLETA CRISTINA MATEI
Published: (2020-06-01)

The procedure for recording the transactions for the acceptance and transfer of a concession object provided that they are off-balance sheet displayed
by: V.V. Kovalchuk
Published: (2019-03-01)

The prospects for implementation of international financial reporting standards in the national accounting systems
by: I. M. Dmitrieva
Published: (2018-04-01)

ANALYSIS OF THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS BY COUNTRIES WITH ECONOMIES IN TRANSITION
by: B. Zasadnyi
Published: (2013-08-01)

Development of a Non-financial Reporting for Oil Сompanies
by: R. G . Kaspina, et al.
Published: (2022-05-01)