Legal imperatives of development of organisation of accounting in Ukraine in the system of macro-economic administration

Oliynik Yana V. ()
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Oliynik Yana V.: Kyiv National Economic University named after. V. Getman

The Problems of Economy, 2013, issue 1, 124_129

Abstract: The article sets the problem of determination of the role and importance of the state in development of organisation of the system of accounting. It proves that namely the state provides regulation of accounting and financial reports, which is conducted with the aim of creation of uniform rules of accounting and financial reporting, perfection and development of accounting. It specifies the essence of accounting policy as a category, which regulates the process of establishment of principles and foundations of accounting, preparation of financial reports at local, state and international levels. It studies specific features of institutional environment in the sphere of accounting in Ukraine. It identifies regulatory and legal imperatives of development of organisation of accounting under conditions of reformation of accounting with the aim of creation of institutional prerequisites of adaptation of national regulatory and legal acts, which regulate accounting and financial reporting, to international standards.

Keywords: organisation of accounting; institutional theory; mechanism of the state economic policy; accounting policy; regulation of accounting; imperatives of development of accounting (search for similar items in EconPapers)
Date: 2013
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