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THE GLOBALIZATION OF THE WORLD ECONOMY AND ITS IMPACT ON THE DEVELOPMENT OF ACCOUNTING REPORTS IN UKRAINE

Mihail Prodanciuk ()
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Mihail Prodanciuk: State University of Finance and Economic Studies from Bucovina, Cernauti, Ukraine

Economy and Sociology, 2013, issue 4, 92-96

Abstract: The article explains the impact of the globalization processes in Ukraine's economy on the development of accounting reports systems. Also described is the essence of harmonization and standardization of accounting reports and financial reports. There are four scientific positions known that characterize standardization records worldwide. There are submitted proposals regarding accounting reports regulation in Ukraine in terms of economic globalization.

Keywords: economic globalization; methodology; processes of globalization; standardization of accounting; unification of accounting; International Financial Reporting Standards. (search for similar items in EconPapers)
JEL-codes: F00 F01 G00 H83 H87 H89 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:aat:journl:82

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