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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
??????????? ?? ?????? ?????????? ????????? ? ???????
Regulation and quality of financial reporting in Ukraine |
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| Creator |
??????, ?.?.
Sheverya, Y.V. |
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| Subject |
??????? ??????????? ??????????????? ??????
????????? ????????? ???????????? ??????? ??????????? ?????? ?????????? ????????? ?????? ?????????????? ????????-??????? ????????? ????????? ?????????? regulation of accounting financial statement reformation system of legal regulation quality of financial reporting qualitative characteristics of information social consciousness |
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| Description |
?????????? ???????? ???????????? ????????? ?????????? ???????? ????? ?? ???? ???????????? ??????? ??????????????? ?????? ?? ?????????? ????????? ? ??????, ?? ????????? ???????????? ?????? ???????????? ?????????? ?? ??????????? ?? ???????? ???????? ???????? ?????? ??????????????. ??????? ????????????? ?????? ??????????? ?????? ?? ?????? ?????????? ????????? ?? ??????????? ??????????? ????????? ?????????? ??????????? ??????????????? ?????? ? ???????, ?? ???????? ?? ????, ?? ????????-?????? ???? ?? ???????? ??? ?? ???????????? ? ????????? ?????? ?????????? ????????????? ?? ???? ??????????? ???????? ??????? ?? ???, ? ???????? ?????????? ???????????? ?????????????? ????????? ? ?????? ??????????? ???????. ???? ??????? ?????????? ???????? ????????? ???? ?????????? ?? ????????? ???????? ?? ?????????? ???????????? ????????? ??????????? ?????? ?????????????? ???????????? ???????????? ?? ?????? ????? ?????????? ?????????.
The dynamic development of the national economy certainly has impact on the national accounting system and financial reporting in the country, hence the need to assess the adequacy of the mechanisms of its regulation and the development of a modern market economy. In this article the author ascertained the lowest legal requirements for the quality of financial reporting and the lack of an effective mechanism of state regulation of accounting in Ukraine, which led to the fact that accounting and reporting data are not suitable for use in decision-making by external users on the background of limited free access to them, and the primary user of the formal accounting continues to be the state. So passionate efforts of the scientific community should be focused on updating approaches to improve the effectiveness of the regulation of the quality of information provision users based on financial data. |
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| Date |
2016-04-14T09:10:33Z
2016-04-14T09:10:33Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2821
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.1(28)
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| Publisher |
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