Please use this identifier to cite or link to this item:
http://dspace.oneu.edu.ua/jspui/handle/123456789/3248| Title: | Conceptual framework for financial reporting: current state, development and application outlook in Ukraine |
| Authors: | Kuzina, R. Кузіна, Р.В. Кузина, Р.В. |
| Citation: | Ruslana Kuzina Conceptual framework for financial reporting: current state, development and application outlook in Ukraine / Ruslana Kuzina // Socio-economic research bulletin: collection of scientific works / chief editor M. I. Zveryakov; Odessa National Economic University. – Odessa, 2013. - Issue 3 (50). - Part I. – P. 85-89. |
| Issue Date: | 2013 |
| Publisher: | Odessa National Economic University |
| Keywords: | the IFRS objectives of financial reporting Conceptual Framework qualitative characteristics of useful financial information |
| Abstract: | This paper presents cardinal improvements to Conceptual Framework for Financial Reporting, analysis of actual National Regulations (Standards) of Accounting Reporting, recommendations on converging it to IFRS. |
| URI: | http://dspace.oneu.edu.ua/jspui/handle/123456789/3248 |
| Appears in Collections: | Випуск 3, № 50 Кафедра бухгалтерського обліку, аналізу і аудиту |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Conceptual framework for financial reporting current state, development and application outlook in Ukraine.pdf | 145,49 kB | Adobe PDF | View/Open |
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