Development of Internal Corporative Regulations and Accounting StandardsAbstract:It is noted that a national regulation for accounting firms is inappropriate. Good corporate governance is proved to be important to develop internal regulations and accounting standards. The necessity of forming regulations and standards for the three-level hierarchical scheme is indicated. The basic principles which should be kept to build a complete system of rules regulating corporate accounting and reporting are defined. United requirements to the structure, presentation and terminology standards and specified sections of each are developed. We prove that the accounting policy is the same document for the entire corporate union that reflects aspects of accounting and reporting. The conclusion about the possibility of operation of the integrated accounting system in a single information system as part of the common information to provide appropriate economic union is done

Kutsyk Petro

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 2, 615-620

JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
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