Проблемные вопросы трансформации финансовой отчетности украинских предприятий в отчетность по МСФО

Abstract

The article is directed to study the need for transformation of financial statements on a parity with international standards for the enterprises of Ukraine, because the transition to IFRS increases the investment attractiveness of the company and its credibility on the part of the owners of capital, promotes cooperation with international companies. The essence, necessity and sequence of carrying out transformation of financial statements. Lack of a uniform methodology for transforming Ukrainian-reporting statements under IFRS. The most important problematic issues that arise at the present stage are revealed transition of domestic enterprises to the international accounting system. In each case, an individual approach is needed, this reason for today there are a number of approaches to transformation. Any the specialist that transforms the reporting has the right to independently determine the methodology and transformation stages according to the reporting of each particular organization. The most important problematic issues that arise at the present stage are revealed transition of domestic enterprises to the international accounting system. JEL. M41