Issues of implementation of IFRS in activity construction enterprises of Ukraine

Authors

DOI:

https://doi.org/10.32347/2707-501x.2019.40.36-39

Keywords:

international standards of financial reporting, national accounting standards, taxonomy of financial reporting, large, small and micro enterprises in Ukraine, unification of accountin

Abstract

The article reflects the necessity to apply international financial reporting standards at construction enterprises, in connection with the adoption of amendments to the law "On Accounting and Financial Reporting in Ukraine", and considers the benefits of the transformation of reporting according to national standards to international requirements. It also highlights a number of advantages in applying international standards and the difficulties of transitioning to modern accounting requirements.

References

Postanova Verkhovnoi Rady Ukrainy Pro Zaiavu Verkhovnoi Rady Ukrainy «Pro ievropejs'kyj vybir Ukrainy»,available at:https://zakon.rada.gov.ua/laws/show/1679-18

Zakon Ukrainy Pro vnesennia zmin do Zakonu Ukrainy "Pro bukhhalters'kyj oblik ta finansovu zvitnist' v Ukraini" schodo udoskonalennia deiakykh polozhen, available at: https://zakon.rada.gov.ua/laws/show/2164-19

Dokumenty Derzhavnoi Sluzhby Statystyky Ukrainy. available at: http://www.ukrstat.gov.ua/

Lyst Ministerstva finansiv Ukrainy «Pro pravyla obov'iazkovoho ta dobrovil'noho zastosuvannia mizhnarodnykh standartiv finansovoi zvitnosti» vid 29.12.2017 r. № 35210-06-5/37175. available at: https://zakon.rada.gov.ua/rada/show/v3521201-175/

Rubtsova, O. (2017). Advantages and disadvantages of use of XBRL format for accounting for IRFS financial statements. Tezy dopovidej druhoi mizhnarodnoi naukovo-praktychnoi konferentsii «BUILD-MASTER-CLASS-2017», K.:KNUBA, рр.329-330

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How to Cite

Rubtsova О., & Kishchenko, T. (2019). Issues of implementation of IFRS in activity construction enterprises of Ukraine. Ways to Improve Construction Efficiency, (40), 36–39. https://doi.org/10.32347/2707-501x.2019.40.36-39

Issue

No. 40 (2019): Ways to Improve Construction Efficiency (Economic)

Section

Papers

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