Article

Retrieved from Volume 22, No. 3, 2018

Pages 12 -19

Potryvaieva, N., Luhova, O., Janovsjka, N., & Klochan, Yu. (2018). International financial reporting standards as the basis of accounting development in the conditions of globalization of the economy. Ukrainian Black Sea Region Agrarian Science, 22(3), 12-19. DOI: 10.31521/2313-092X/2018-3(99)-2

International financial reporting standards as the basis of accounting development in the conditions of globalization of the economy

Natalia Potryvaieva Olha Luhova N. Janovsjka Yu. Klochan

The article reveals the role of International Standards Financial Reporting of in the process of globalization of the world economy. The analysis of the preconditions and stages of the transition to the International Standards of Financial Reporting is presented. The results of application of international accounting standards are described, their advantages are formulated. The problems of Introduction of International Standards of Financial Reporting in the national accounting system of Ukraine are determined. 

globalization of the economy, accounting, International Financial Reporting Standards, statements’ users
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