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BUSINESS INFORM №6-2016

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25

Section: Accounting and Auditing
UDC 657.22:001
Rozheliuk V. M.
The Algorithmic Solution to the Problems of Harmonization the Accounting in Ukraine According to the Requirements of the International Financial Reporting Standards (p. 160 - 165)

The article discloses the theoretical foundations of harmonization of the accounting in Ukraine in accordance with the requirements of the international standards of accounting and reporting in the context of the European integration and the full development of the global partnership. A managing algorithm has been elaborated, in which stages of implementation of the harmonization process are presented in a logical sequence, thus providing the most optimal conditions to reach the ultimate goal of establishing a unified information environment, necessary for the effective development of economic entities. The researched scientific and practical international experience together with legislation provided the basis to justify the conclusion that the contemporary development of accounting at the international level can be the basis for improving its methodological and organisational framework in Ukraine. On this basis, positions on both the structure and the stages of the integrated approach to organization of accounting in the context of domestic realities have been generalized, stages for implementing this approach in practice have been defined, and their formalization using the functional, the ratio, the matrix, and other optimization methods has been implemented. A list of stages for implementation of the harmonization of accounting in Ukraine according to the international requirements has been proposed.
Keywords: harmonization, organization of accounting, laws, standards, legal and regulatory framework, accounting information, managing algorithm
Fig.: 3. Bibl.: 10.

Rozheliuk Viktoriia M. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of accounting in the public sector and the services sector, Ternopil National Economic University (11 Lvіvska Str., Ternopil, 46020, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Rozheliuk, Viktoriia M. (2016) “The Algorithmic Solution to the Problems of Harmonization the Accounting in Ukraine According to the Requirements of the International Financial Reporting Standards.” Business Inform 6:160–165.


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