HARMONIZATION OF UKRAINIAN ACCOUNTING AND FINANCIAL REPORTING STANDARDS IN ACCORDANCE WITH THE ACCOUNTING DIRECTIVE (2013/34/EU) REQUIREMENTS | Zendy

S. Y. Zubilevych | Zendy

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HARMONIZATION OF UKRAINIAN ACCOUNTING AND FINANCIAL REPORTING STANDARDS IN ACCORDANCE WITH THE ACCOUNTING DIRECTIVE (2013/34/EU) REQUIREMENTS

Author(s) -

S. Y. Zubilevych

Publication year - 2014

Publication title -

apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos

Language(s) - English

Resource type - Journals

eISSN - 2351-5597

pISSN - 2029-1175

DOI - 10.15544/ssaf.2014.32

Subject(s) - accounting , directive , harmonization , business , ukrainian , accounting standard , financial accounting , accounting information system , computer science , linguistics , philosophy , physics , acoustics , programming language

The paper considers the possible impact of the Directive 2013/34/EU on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings on reporting in Ukraine with reference to signing the EU-Ukraine Association Agreement. The author then suggests possible changes in the current classification of companies, formats and components of financial statements, as well as accounting methods.

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