Теоретико-методичні основи та практичний базис застосування МСФЗ в Україні

Abstract

Розглянуто теоретичні аспекти застосування МСФО українськими суб’єктами господарювання. Наведено передумови, проблеми та перспективи розвитку міжнародних стандартів в Україні. Узагальнено основні положення складання та надання фінансової звітності за МСФО. Обґрунтовано перспективність адаптації вітчизняної системи бухгалтерського обліку до реалій часу, визначених результатами провідної міжнародної практики.

Theoretical aspects for the application of IFRS by the Ukrainian economic entities are considered. Qualitative characteristics of information for drawing up financial reports designed for the satisfaction of informational needs of various groups of users are determined. The aims and principles of drawing up financial reporting by international standards are considered. The characteristics of international and domestic practices regarding the rules of composing and submitting the accounting reports are compared. The preconditions, problems and perspectives of international standards development in Ukraine are presented. The distinctive features of international standards in the variability of the forms of submitting financial reports are specified. The conceptual issues of drawing up and presenting financial reports by IFRS are generalized. The corrections and rearrangements of the accounting data for financial reporting by international standards are reviewed. The scientists’ proposals on the accounting system optimization towards the transformation and switch to IFRS are studied and evaluated. The prospectivity of national accounting system adaptation to the realities of present time, specified by the results of leading international practices is substantiated. The development of modern accounting system is determined via optimization of informal reasons of the institutional theory that is the background for the application of international experience. It is specified that international standards prospectivity concerns the accounting system, economics and financialeconomic relations in general.