Problems Of The Accounting System’s Development In Ukraine On The Basis Of Institutional Changes’ Concept

Nayaliya Lokhanova
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Nayaliya Lokhanova: Odessa National Economic University

Ukrainian Journal Ekonomist, 2012, issue 9, 17-21

Abstract: The article contains a critical analysis of the strengths and difficulties connected with the introduction of IFRS in Ukraine in communication with the amendments to the Law of Ukraine «On accounting and financial reporting in Ukraine», carried out the assessment of processes of reforming accounting from the standpoint of the institutional changes’ concept, and the problems of the practical implementations of the proposed stages in the reform of accounting and it is proposed the ways of their solution.

Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:uje:journl:y:2012:i:9:p:17-21

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