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The Modern Conception of the Regulators for Organization of Accountance
Kyrylieva L. O., Shekhovtsova D. D.

Kyrylieva, Liudmila O., and Shekhovtsova, Dariia D. (2019) “The Modern Conception of the Regulators for Organization of Accountance.” Business Inform 3:270–275.
https://doi.org/10.32983/2222-4459-2019-3-270-275

Section: Accounting and Auditing

UDC 657.6-047.82(477)

Abstract:
The article considers the activity of global and national regulators for organization of accountance, the founders of which are the Council on International Accounting Standards, issuing the international financial reporting standards (IFRS), and the Board of Financial Accounting Standards of the United States, the result of which is the U.S. Generally Accepted Accounting Principles (GAAP). The main characteristics of the US accounting regulators are defined. The main tasks of the regulators for organization of accountance at the international level are researched. The existence of different models of transition to IFRS, characterizing the international standardization of accounting and the processes associated with it, is clarified. The role of national regulators of accountance and financial reporting in Ukraine is defined and their founders are considered. The tasks and participants of the Memorandum on cooperation and coordination of actions on application of the International Financial Reporting Standards in Ukraine are analyzed. The authors carry out a research on the main clauses of the law «On amendments to the Law of Ukraine «On accountance and financial reporting in Ukraine» regarding improvement of certain provisions» as the main regulatory document for bringing the norms of national legislation on accountance and reporting in accordance with the provisions of the European Union legislation, which will increase the transparency of financial statements and help to obtain a credible, comparable accounting Information.

Keywords: accounting, regulators, international financial reporting standards, conception.

Fig.: 1. Tabl.: 1. Bibl.: 9.

Kyrylieva Liudmila O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Auditing and Taxation, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
Shekhovtsova Dariia D. – Candidate of Sciences (Economics), Associate Professor, Department of Economic Cybernetics and Management of Economic Security, Kharkіv National University of Radioelectronics (14 Nauky Ave., Kharkіv, 61166, Ukraine)
Email: [email protected]

List of references in article

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Holov, S. “Rehuliuvannia bukhhalterskoho obliku i audytu v YeS ta vyklyky dlia Ukrainy“ [EU accounting and auditing regulation and challenges for Ukraine]. Bukhhalterskyi oblik i audyt, no. 10 (2014): 3-13.
Zhuk, V. M. Rozvytok teorii bukhhalterskoho obliku: instytutsionalnyi aspekt [Development of the theory of accounting: the institutional aspect]. Kyiv: NNTs «IAE», 2018.
Pasko, O. V. “Rol natsionalnykh rehuliatoriv bukhhalterskoho obliku v suchasnomu sviti“ [The role of national accounting regulators in the modern world]. Oblik i finansy APK, no. 3 (2011): 38-50.
“Memorandum pro spivrobitnytstvo ta koordynatsiiu dii shchodo zastosuvannia v Ukraini mizhnarodnykh standartiv finansovoi zvitnosti“ [Memorandum on cooperation and coordination of actions on the application in Ukraine of international financial reporting standards]. 24.02.2012. https://zakon.rada.gov.ua/laws/show/n0002201-12/sp:max10
[Legal Act of Ukraine] (1999). http://zakon3.rada.gov.ua/laws/show/996-14
[Legal Act of Ukraine] (2017). http://zakon3.rada.gov.ua/laws/show/2164-viii
Lovinska, L. H., and Yastremskyi, O. I. “Mizhnarodni initsiatyvy shchodo metodychnoho zabezpechennia monitorynhu zaprovadzhennia ta dotrymannia MSFZ“ [International initiatives on methodological support for monitoring the implementation and compliance with IFRS]. Naukovi pratsi NDFI, no. 2 (2016): 53-61.

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