CONSOLIDATED FINANCIAL STATEMENTS IN UKRAINE: NORMATIVE AND LEGAL REGULATION STATE
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
CONSOLIDATED FINANCIAL STATEMENTS IN UKRAINE: NORMATIVE AND LEGAL REGULATION STATE
????????????? ????????? ????????? ? ???????: ???? ??????????-????????? ??????????? |
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| Creator |
Kucher, Svitlana Victorivna
?????, ?.?. |
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| Subject |
financial statements
consolidated financial statements enterprises? association group of companies separate financial statements ????????? ????????? ????????????? ????????? ????????? ?????????? ??????????? ????? ???????????; ?????? ????????? ????????? ??????? ????????? ????????? |
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| Description |
???????? ???????? ??????? ? ??????? ??????? ?? ???????????? ?????? ???? ??????????? ????????, ? ????? ?? ???? ?? ?????????, ?? ??????????? ?????????? ?????, ?? ????? ??????????? ?????????? ??????? ???????????? ?????????? ????????? ? ????????? ??????????? ?????????? ??? ?????????? ????? ????????. ?????????? ?? ???????????? ????????????? ?????????? ??????????? ?? ????? ???????? ??????????? ???????? ????????????? ????????? ?????????, ??? ??? ??????? ????????? ??? ?????????? ????? ????????? ??????????????. ????????? ?????? ????????? ????? ??????????-????????? ??????????? ??????? ???????????? ?????????? ????????? ? ???????. ???????, ????????? ??????? ??????????-??????? ???? ????????????? ?? ???????????? ?????, ??? ????????? ?????? ????????? ?????????????? ?????????? ?????????; ????????? ???? ????????? ??????????????, ??? ??????????? ???????? ????????????? ????????? ????????? ???????? ?? ???????????? ??????????? ?????????? ?????????. ? ???? ??????????? ??????????? ?????????????? ???????????? ????????????? ???? ?????????? ????? ?????????? ?????????, ? ????? ????? ????????????? ??????????, ?? ????? ?????????? ????????????, ????? ???????? ????????? ?? ???????????? ??????????? ?????????? ?????????.
The development of big business in Ukraine has led to the need to release a number of domestic companies and their groups and associations to the international financial market which was the prerequisite of the needs of users of financial statements to obtain reliable information about the activities of such companies. In accordance with the national legislation associations of enterprises and companies have to provide the consolidated financial statements which contain the pooled indices about the activities of these entities. The article analyzes the current state of normative and legal regulation of financial reporting consolidation process in Ukraine. In particular, the paper determines the basic legal acts of regulations of national and international governing process of preparation of consolidated financial statements; it also determines the circle of business entities required to draw up the consolidated financial statements solely in accordance with international financial reporting standards. |
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| Date |
2016-10-19T12:20:35Z
2016-10-19T12:20:35Z 2016-09-26 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/5132
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| Language |
en
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| Relation |
?????? ????. ????? : ?????????? ?????;3(77)
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| Publisher |
????
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