To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards …

The quality of financial reporting depends to a great extent on the quality of the Accounting and Auditing (A …&A) standards on which the reporting is based. Accounting standards are seen as a critical language of business. In countries … productive and job-creating activities, if national accounting standards differ significantly from the increasingly universal …

This report provides an assessment of accounting and auditing practices in Ukraine, within the broader context of … commendable progress regarding accounting and auditing standards, especially in the banking sector. Nonetheless, gaps exist … between Ukrainian and International Accounting Standards (IAS), whereby compliance with Ukrainian accounting standards do not …