FINANCIAL REPORTING AND SOURCE DOCUMENTS OF UKRAINIAN ENTERPRISES WHEN APPLYING THE IFRS
Journal: Bulletin of Taras Shevchenko National University of Kyiv. Economics (Vol.150, No. 9)Publication Date: 2013-09-17
Authors : G. Golubnicha; Т. Melnik;
Page : 29-34
Keywords : financial reporting; source documents; inventory-taking; accounting and analytical information; International Financial Reporting Standards;
Abstract
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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