Standardization of Accounting Information in the Context of International Financial Reporting Standards Implementation
Oleksandr KYRYLLOV,
Bohdan ZASADNYI
Abstract:Background. The article identifies the basic characteristics of IFRS, which affect the process of standardization of accounting information, highlights the key aspects of the implementation of IFRS in accounting practice, and describes the main opportunities for standardization of accounting information of business entities in Ukraine. Particular attention is given to the role of accounting policy and its structural elements in the process of standardizing accounting information. The object of the study is acc… Show more
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