??????? ???????????? ??????????????? ?????? ??????? ?? ???????????? ? ?????????? ????????? ??????? ?????????? ?? ?????????? GAAP
Електронний архів Житомирського державного технологічного університету
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| Title |
??????? ???????????? ??????????????? ?????? ??????? ?? ???????????? ? ?????????? ????????? ??????? ?????????? ?? ?????????? GAAP
Directions of accounting harmonization for inventories and reflection in financial statements of Ukraine according to the GAAP standards |
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| Creator |
???????, ?.?.
Kyryl?uk, B.L. |
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| Subject |
????????????? ??????
???????????? ??????????????? ?????? ???????????? ?????????? ????????? ?????? ????????? ????????????? GAAP ??????? ???????????? ??????????????? ?????? ?? ?????????? ?????????; ????????? GAAP accounting automation accounting harmonization financial reporting harmonization inventories GAAP automation concept direction of accounting and financial reporting harmonization GAAP standards |
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| Description |
????????? ???????? ??????? ?????????????? ?? ?????????? ????????? ?? ???????? ? ??????? ??????? ???????????? ??????????????? ?????? ? ?????????? ????????? ?????????? ?? ??????????? ???? ? ??????????. ????????? ??????? ????? ????????? ??????? ?? ??????? ???? ???????????? ??????????????? ?????? ?? ?????????? ?????????. ?????????????? ???????? ? ???????????? ??????? ??????????????? ?????? ? ??????? ?? ?????? ???????????? ? ????????????? ???????? ???????????? ??????????????? ?????? ? ?????????? ????????? ??????????? ??????????? ?????????? ?? ?????????? GAAP USA (????????????????? ????????? ??????????????? ?????? ???). ???????, ???????? ???????????? ????????????? ?????????? ???????? ? ????? ?????????? ??????? ?????????????? ?????????? ?? ???????? ???? ?? ??????? ???????????? ????????????? ?????????? ????????? GAAP ?? ?????? ????? ??????????????? ??????. ????????? ??????? ???????? ????? ???????????, ?? ????????? ? ?????????? ???????????? ????????????? ????? ???????? ??????????????? ?????? ?? ????? ???????? GAAP, ???????????? ???????????? ?????????? ????? ??????????????? ?????? ? GAAP ?? ?????????? ?????????.
The article defines the essence of concept ?harmonization? and considers the relevant in today?s Ukraine issues of harmonization of accounting and financial reporting in accordance with international norms and standards. The existing views among scientists and approaches to the harmonization of accounting and financial reporting have been identified. The shortcomings in the reform of accounting in Ukraine have been identified and the recommendations to improve the process of harmonization of accounting and financial reporting of Ukrainian enterprises according to the GAAP USA (Generally Accepted Accounting Principles US) standards have been formulated. In particular the need to automate these processes in order to form a high-quality accounting information and save time by providing automatic generation of GAAP reports based on accounting data has been proved. The main objectives of such implementations have been identified; they arethe ability to match the National Chart of Accounts and the GAAP Chart of Accounts ensuring the automatic accounting data transmission to GAAP and reporting formation. |
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| Date |
2016-04-05T11:05:19Z
2016-04-05T11:05:19Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2539
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???. 3(33)
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| Publisher |
????
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