Проблемні аспекти трансформації звітності українських компаній при впровадженні міжнародних стандартів
Електронний архів E-archive DonNTU – (Electronic archive Donetsk National Technical University)
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| Title |
Проблемні аспекти трансформації звітності українських компаній при впровадженні міжнародних стандартів
PROBLEMATIC ASPECTS OF UKRAINIAN COMPANIES' STATEMENTS TRANSFORMATIONS DURING INTERNATIONAL STANDARDS IMPLEMENTATION ПРОБЛЕМНЫЕ АСПЕКТЫ ТРАНСФОРМАЦИИ ОТЧЕТНОСТИ УКРАИНСКИХ КОМПАНИЙ ПРИ ВНЕДРЕНИИ МЕЖДУНАРОДНЫХ СТАНДАРТОВ |
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| Creator |
ЛЕОНОВА, Л.А.
LEONOVA, L.A. Леонова, Л.О. |
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| Subject |
финансовая отчетность
международные стандарты трансформация применение впервые технические счета financial reporting international standards financial statements transformation technical account фінансова звітність міжнародні стандарти трансформація застосування вперше технічні рахунки |
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| Description |
Problematic aspects of Ukrainian companies' financial statements transformation to the international standards have been studied. The aim of the paper is to study theoretical and methodological propositions to improve the implementation process of international accounting standards, and to create an integrated system of accounting and taxation, making for judgment objectivity and control increase. As a result of the research, recommendations on the application of financial reporting international standards have been provided. The complexity of the first application is in retrospective data recalculation on the basis of the working current standards. Companies need to choose a new accounting policy for fixed assets, inventories, financial instruments and other objects of registration. As a result, a new transformation approach based on applying technical accounts and making gradual adjustment postings has been suggested. The advantage of the new approach is its ability to collate statements data according to IFRS to the statements according to accounting regulations, and the need to decrease the cost of reporting. Special "Magazines of adjustment postings for balance transformation" are formed to adjust records. As a result of adjustments, the technical account balance is reduced to zero. Total adjustments calculations that change the outcome of the financial reporting period based on nominal accounts are made. Balance data collation gives an opportunity to form financial statements according to international standards: Financial statement at the end of the period; consolidated returns statement for the period; Cash flow report and Report of equity capital changes. IFRS 1 presupposes some exceptions. Thus, in some cases, assets can be estimated at fair value which may increase company investment attractiveness and become more effective than just adjusting data statements for the prior periods. Furthermore, it is the fair value will make for creation of the integrated system of accounting and taxation, and will promote judgment objectivity and increase control.
Рассмотрены проблемные вопросы трансформации финансовой отчетности украинских компаний на международные стандарты. Даны рекомендации по применению международных стандартов финансовой отчетности впервые. Предложен новый подход к проведению трансформации на основе применения технических счетов и поэтапного составления корректировочных проводок. |
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| Date |
2014-07-10T07:28:09Z
2014-07-10T07:28:09Z 2012 |
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| Type |
Article
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| Identifier |
Наукові праці Донецького національного технічного університету. Серія: економічна. Випуск 42. – Донецьк, ДонНТУ, 2012. – 185 с.
http://ea.donntu.edu.ua/handle/123456789/27083 |
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| Publisher |
ДонНТУ
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