Please use this identifier to cite or link to this item: http://ea.donntu.edu.ua:8080/jspui/handle/123456789/27083
Title: Проблемні аспекти трансформації звітності українських компаній при впровадженні міжнародних стандартів
Other Titles: PROBLEMATIC ASPECTS OF UKRAINIAN COMPANIES' STATEMENTS TRANSFORMATIONS DURING INTERNATIONAL STANDARDS IMPLEMENTATION
ПРОБЛЕМНЫЕ АСПЕКТЫ ТРАНСФОРМАЦИИ ОТЧЕТНОСТИ УКРАИНСКИХ КОМПАНИЙ ПРИ ВНЕДРЕНИИ МЕЖДУНАРОДНЫХ СТАНДАРТОВ
Authors: ЛЕОНОВА, Л.А.
LEONOVA, L.A.
Леонова, Л.О.
Keywords: 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
Issue Date: 2012
Publisher: ДонНТУ
Citation: Наукові праці Донецького національного технічного університету. Серія: економічна. Випуск 42. – Донецьк, ДонНТУ, 2012. – 185 с.
Abstract: 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.
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.
URI: http://ea.donntu.edu.ua/handle/123456789/27083
Appears in Collections:Випуск 42

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