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 >>  . C 07.00.00

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Homovyy S.

EUROPEAN INTEGRATION IN UKRAINE: PROBLEMS OF

DEVELOPMENT AND STANDARDIZATION OF ACCOUNTING

The article revealed the essence of the application of international financial reporting standards in Ukraine, and their legal framework. The basic positive and negative aspects of Ukraine's transition to International Financial Reporting Standards. The analysis of the requirements for reporting on P(s)BO and IFRS. The basic options for harmonization of indicators of national and international reporting.

Key words: International Financial Reporting Standards, the national provisions (standards), the story of IFRS.

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ISSN 01368168. ³ . . 2014. 59. . 163169 Visnyk of the Lviv University. Series Law. 2014. Issue 59. P. 163169 343.2.01(436)(09)1852 в ̲ ί ղ . . . , 1, 79000 , ...

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