PRESENTATION OF FINANCIAL STATEMENTS ACCORDING TO THE NEW LAW ABOUT ACCOUNTING AND FINANCIAL STATEMENTS IN UKRAINE

Authors

  • N. M. Poznіakovska National University of Water and Environmental Engineering, Rivne

Keywords:

accounting, financial statements, national financial reporting standards, International Financial Reporting Standards.

Abstract

The financial statements are object of accounting reform in Ukraine are researched in the article. There has been suggested the directions of improvement of the financial statements after adoption the new edition of Law about accounting and financial statements in Ukraine.

Author Biography

N. M. Poznіakovska, National University of Water and Environmental Engineering, Rivne

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

References

Про внесення змін до Закону України «Про бухгалтерський облік та фінансову звітність в Україні» щодо удосконалення деяких положень» від 05.10.2017 № 2164-VIII. URL http://zakon5.rada.gov.ua/laws/show/2164-19

Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC/ URL: http://eurlex.europa.eu/

Downloads

Issue

Vol. 4 No. 80 (2017)

Section

Статьи