ANALYSIS OF THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS BY COUNTRIES WITH ECONOMIES IN TRANSITION
Journal: Bulletin of Taras Shevchenko National University of Kyiv. Economics (Vol.150, No. 9)Publication Date: 2013-09-17
Authors : B. Zasadnyi;
Page : 94-98
Keywords : financial reporting; accounting; accounting policies; accounting system; IFRS;
Abstract
The article deals with experience of application of international financial reporting standards in different countries with economies in transition. The main advantages and disadvantages of the implementation of international financial reporting standards for financial reporting for Ukrainian companies are based on this experience.
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