Європейські принципи бухгалтерського обліку та фінансової звітності: облікові новації 2018 року

Abstract

UK: Проаналізовано основні положення Директиви № 2013/34/ЄС, МСФЗ та законодавчі акти України з питань бухгалтерського обліку та складання фінансової звітності. Визначено пропозиції для України що-до гармонізації законодавства з питань бухгалтерського обліку та складання фінансової звітності відповідно норм Європейського Союзу та МСФЗ. EN: Abstract. Problem statement. Changes in the legislation on accounting and preparation of financial statements of business entities affected the process of preparation and submission of financial statements by enterprises. That is why, today, the issues of development and implementation of new approaches to the development of reporting are relevant.The focus of our country on cooperation with the European Union is the reason for the harmonization of national legislation in the field of accounting and financial reporting not only with International financial reporting standards, but also with EU Directives. Therefore, the issue of implementation of the Directive requires indepth scientific analysis. Research result. The main provisions of Directive 2013/34 / EC, IFRS and legislative acts of Ukraine on accounting and financial reporting are analyzed. Changes in the legislation of Ukraine are needed to implement the Directive on the basis of a comparative analysis of its provisions and the provisions of the Directive. It is proved that Ukraine will continue to expand the scope of application of IFRS. Features of application of IFRS in domestic practice are generalized. The analysis of the provisions of the EU Directive 2013/34 / EC, noted its positive aspects and controversial points. In comparison, the main versions of the Directive, IFRS and National Accounting Standards. It is proved that the adopted Directive adds a number of differences from IFRS. Conclusions. The implementation of Directive No. 2013/34 / EC in Ukraine has led to some discrepancies with IFRS, in particular the gradation of enterprises and the composition of financial statements: no need to prepare a statement of cash flows and statement of equity, interim financial statements. Provided that the enterprise keeps accounting under IFRS voluntarily, it is not obliged to carry out accounting under National Accounting Standards. The remaining enterprises are required to apply national accounting standards, which are aligned with the Directive after the relevant changes have been made. Notes to the annual financial statements as defined in IAS 1 "Presentation of financial statements" form the financial and nonfinancial performance indicators relating to a particular activity, including environmental and social information, that is identical to the management Report. Amendments are being gradually introduced to the legal acts of Ukraine, taking into account the implementation of Directive No. 2013/34/EC, in particular National Accounting Standards (Standard) 1 "General requirements for financial statements" and 2 "Consolidated financial statements", Law No. 2258-VIII "on audit of financial statements and audit activities".