MONITORING OF AMENDMENTS IN EU LEGISLATION IN THE CONTEXT OF ACCOUNTING REFORM IN UKRAINE
Journal: International scientific journal "Internauka." Series: "Economic Sciences" (Vol.1, No. 8)Publication Date: 2017-12-31
Authors : Kucheriava Maria;
Page : 7-12
Keywords : Directive 2013/34/EU; accounting reform; income tax reporting; good practices;
Abstract
The peculiarities of the implementation of provisions of Directive 2013/34/EU into national legislation in terms of Ukrainian undertakings' accounting and reporting system reform are examined. General provisions of the legislative regulating the reform are outlined and investigated by the author. The current state of implementation of EU directive requirements are analyzed and assessed (in particular, the core amendments provided by the Law of Ukraine "On amendments to the Law of Ukraine "On Accounting and Financial Reporting in Ukraine" on improvement of certain provisions" dated 05.10.2017 № 2164-VIII). The recent trends in the field of accounting and reporting system's improvement are investigated (in particular, the Initiative on implementation of income tax reporting).
The author proposed to carry out the permanent monitoring, studying and analysis of innovations and good practices in the field of regulation of preparation and presentation of reporting by undertakings.
Other Latest Articles
- COPPER RECOVERY FROM HIGHLY CONCENTRATED METAL CONTAINING WASTEWATER WITH ITS FURTHER USE
- DEVELOPMENT OF SMALL URBAN SETTLEMENTS: NORMATIVE AND LEGAL ASPECT
- CONCEPTUAL APPROACHES TO BUILDING CLOUD SERVICE
- BRANDING AT INTERNET TRADE ENTERPRISES: TRENDS AND PREREQUISITES OF DEVELOPMENT
- THE ROLE AND PLACE OF LOGISTIC AUDIT IN THE PROCESS OF FORMATION THE LOGISTIC STRATEGY BY THE WHOLESALE TRADE ENTERPRISE
Last modified: 2018-03-16 22:47:49