The most notable innovation in regulatory accounting software in Ukraine was the adoption of the National Accounting Provision (Standard), 'General Requirements for Financial Statements' (NAP(S) 1) in 2013. The new provision was given the national status and it superseded the accounting...

Reporting in the scientific plane is considered as one of the eight elements of the method of accounting, but in practice is an indispensable tool for summarizing the results of the financial and business operation of entities, as well as a major source of information in attracting investment....

Due to the transfer of certain categories of business entities to international standards accounting, practical application of the International Financial Reporting Standards today are highly important for business entities in Ukraine. The article covers the specifics of financial statements...

The Article overviews the issues of complying National Accounting Standards at the enterprises of Ukraine with International Financial Reporting Standards. Key provisions of national and international standards governing the accounting of fixed assets (NP(S)A 7 'Property, Plant, Equipment', IFRS...

Today Ukraine is actively moving towards adoption of International Financial Reporting Standards (IFRS). For successful implementation of IFRS into national accounting policy it is, above all, required to determine differences between international and national standards. The article covers the...

Introduction of International Financial Reporting Standards in Ukraine requires scientific and methodological study of their specific use in national practice. The essence and types of financial instruments have been researched. The regulatory support for their accounting in Ukraine has been...

The International Financial Reporting Standards (IFRS) in many countries have become a part of national legislation or common practice today. Ukraine, as well, has made the first steps towards the adoption of IFRS taking into view the national specifics. However, the adapting international...

The article covers the issues of possibility of accounting and its constituents in solution the problems of steady growth of national economy of the Russian Federation. These opportunities are implemented through the principal accounting intellectual resource of post industrial society, namely,...

The article covers particular aspects of organization and methodology for making financial statements in compliance with the latest changes in legislation caused by adoption of the first national accounting standard. The problems of completing financial statements have been highlighted which is...

This paper examines whether the differences in accounting information between stocks affect cross-asset return predictability. We use a comprehensive set of accounting variables and find that abnormal accruals, earnings smoothness, book-to-market, firm age, leverage, abnormal capital investment,...