BUSINESS INFORM №3-2016

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Section: Accounting and Auditing
UDC 657
Iatsunska O. S.
Process of IFRS Implementation in Ukraine (p. 173 - 182)
The article is aimed at examining the theoretical foundations and prerequisites for implementation of international financial reporting standards (IFRS) in Ukraine according to the stages of its development, as well as analyzing its dynamics and structure. The theoretic foundations of and preconditions for the process of implementing IFRS in Ukraine at an early stage, and after their global distribution in the countries of the European Union have been determined. An analysis of the process of implementing IFRS by economic entities according to the organizational-legal forms has been conducted, and the fact of their wide distribution among large and medium-sized enterprises has been confirmed. The article emphasizes shortcomings in the functioning of Ukrainian institutions concerning the collection, compilation and exchange of statistical and administrative information on the State registration, results of economic activity by business entities, that consequently has negative impacts on the level of confidence to these information recourses and on reputation of the country as a whole. The need to supplement the National statistical classifier «Statistical classifier of organizational forms for economic entities» with expanded information on types of joint-stock companies has been outlined. Prospective for further researches in this direction is studying the process of implementing IFRS by economic entities at the regional level. Also, in the context of economic theory of networks, an empirical research networks both at the national level and the enterprises level is required due to the «network effects» that have influenced their decision to use IFRS.
Keywords: institutional theory, resource dependence theory, economic theory of networks, IFRS, IFRS implementation, mandatory IFRS implementation, voluntary IFRS implementation, financial reporting
Tabl.: 2. Bibl.: 18.

Iatsunska Olesia S. – Postgraduate Student, Department of Accounting and Auditing, Odesa National Economic University (8 Preobrazhenska Str., Odesa, 65082, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Iatsunska, Olesia S. (2016) “Process of IFRS Implementation in Ukraine.” Business Inform 3:173–182.

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