Record Details

??????? ???????????? ??????????????? ?????? ??????? ?? ???????????? ? ?????????? ????????? ??????? ?????????? ?? ?????????? GAAP

Електронний архів Житомирського державного технологічного університету

View Archive Info
 
 
Field Value
 
Title ??????? ???????????? ??????????????? ?????? ??????? ?? ???????????? ? ?????????? ????????? ??????? ?????????? ?? ?????????? GAAP
Directions of accounting harmonization for inventories and reflection in financial statements of Ukraine according to the GAAP standards
 
Creator ???????, ?.?.
Kyryl?uk, B.L.
 
Subject ????????????? ??????
???????????? ??????????????? ??????
???????????? ?????????? ?????????
??????
????????? ????????????? GAAP
??????? ???????????? ??????????????? ?????? ?? ?????????? ?????????;
????????? GAAP
accounting automation
accounting harmonization
financial reporting harmonization
inventories
GAAP automation concept
direction of accounting and financial reporting harmonization
GAAP standards
 
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.
 
Date 2016-04-05T11:05:19Z
2016-04-05T11:05:19Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2539
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???. 3(33)
 
Publisher ????