Implementation of International Financial Reporting Standards in Ukraine
Vol. 13, Nr. 2/2014 , p400..422
Author(s):
Ruslana KUZINA
Keywords:
IFRS studies, Turkey, accounting developments
Abstract:
Since Ukraine gained independence in1991, the Ukrainian economy has been undergoing constant transformation.Legislative, institutional and structural reforms have been driven by therapidly changing business environment and much progress towards a marketeconomy has been made. The Ukrainian economy now comprises a spectrum ofeconomic subjects, ranging from large financial-industrial groups (FIGs) andbanking institutions to small, privately financed enterprises. One necessaryprecondition for access to such cheaper investment finance is reliable, highquality financial information; thus, the pace and extent of Ukraine’seconomic reform is being held back by the widespread lack of such information.In this article author describes the evolution of the implementation of InternationalFinancial Reporting Standards in Ukraine, makes an attempt toidentify some problems of methodological, organizational and practical nature.In this article author describes the evolution of the implementation ofInternational Financial Reporting Standards in Ukraine, makes an attempt toidentify some problems of methodological, organizational and practical nature.
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http://online-cig.ase.ro/jcig/art/13_2_9.pdf
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