Наукові горизонти (May 2022)
Comparative analysis of Ukrainian and European accounting standards
Abstract
The relevance of the study is substantiated by the need to study the peculiarities of the implementation of accounting standards in Ukraine. This research is focused on the comparison of Ukrainian, American and European accounting standards in a number of key elements. The research aims to study problems, perspectives and factors that influence the implementation of international financial accounting standards, conduct analysis and make recommendations. The comparison method is the main method for investigating this problem, which allowed comparing National Accounting Standards, International Accounting Standards and the American system of accounting United States Generally Accepted Accounting Principles. The design of this research is observational and theoretical in structure, which is a prerequisite for detailed study of the theoretical grounds of international and Ukrainian accounting standards, their analysis and comparison. For the processing of information obtained through the method of comparison, the following methods of scientific knowledge were used: the method of analysis, method of synthesis, deduction and induction, the method of classification, as well as the method of analysis of scientific sources, studies, regulations and laws. The article presents the results of comparative analysis of Ukrainian, American and European accounting standards in a number of key elements with the aim of studying the problems, perspectives and factors that influence the implementation of International Financial Reporting Standards. The study includes recommendations for the direction of development and expansion of the National Accounting Standards. Materials of the article are of practical value for accountants, lecturers and students of the specialty “Accounting and Audit”, public servants
Keywords
