PUBLIC INTEREST ENTITIES IN EUROPE AND UKRAINE: ADAPTATION OF CRITERIA TO THE ACTIVITIES OF CONSTRUCTION COMPANIES AND THEIR ACCOUNTING SYSTEMS

Authors

  • O. V. Pavelko National University of Water and Environmental Engineering, Rivne
  • O. V. Zinkevych National University of Water and Environmental Engineering, Rivne
  • B. F. Shyrko Nadsluchanskyi Institute of National University of Water and Environmental Engineering, Berezne

DOI:

https://doi.org/10.31713/ve4202119

Keywords:

public interest entities, criteria, the definition, construction company, activity.

Abstract

The economic essence of public interest entities is investigated. The definition of requirements to their functioning is analyzed. Review of identification of public interest entities across EU Member States, Iceland and Norway is made. Requirements for accounting and reporting of construction companies of public interest, defined by Law of Ukraine «On Accounting and Financial Reporting in Ukraine» № 996-XIV are considered.The results of 2014 Audit Reform in more harmonized and reduced definitions of public interest entities applicable across Europe are established. The characteristics of modern neo-institutionalism, under conditions of which the construction  companies operate are researched.

Author Biographies

O. V. Pavelko, National University of Water and Environmental Engineering, Rivne

Doctor of Economics, Professor

O. V. Zinkevych, National University of Water and Environmental Engineering, Rivne

Candidate of Economics (Ph.D.), Associate Professor

B. F. Shyrko, Nadsluchanskyi Institute of National University of Water and Environmental Engineering, Berezne

Candidate of Economics (Ph.D.), Associate Professor

References

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Published

2021-12-29

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