IMPLEMENTATION OF DIRECTIVE 2013/34/EU IN UKRAINE WITH INTERNATIONAL EXPERIENCE

Abstract

Basic changes that is contained by Directive of 2013/34/ЄС are grouped in the article. The debatable questions of Directive, certain the European researchers, are exposed. The features of introduction of Directive are distinguished in the separate countries of ЄС on the different levels of the normative adjusting of record-keeping. The necessity of taking into account of national terms is reasonable. The comparative analysis of positions of Directive is carried out with the Ukrainian legislation. Many questions of Directive, that is taken into account in the Ukrainian legislation, are certain. Desirable changes are grouped in the Ukrainian legislation in accordance with the divisions of Directive. The problem questions of імплементації of Directive are exposed in Ukraine.

Keywords

• Directive 2013/34/EU
• simplification for small businesses
• financial reporting
• disclosure
• accounting regulation
• subjects of public interest