Slobodyanik Y.B.PhD in Economics, Associate Professor of department "Accounting and Audit", State Higher Educational Institution "Ukraine Banking Academy of the National bank of Ukraine" Yslobodyanik@yandex.ru
Tymoshchenko Y.N.Assistant of department "Accounting and Audit", State Higher Educational Institution Ukraine Banking Academy of the National bank of Ukraine" ulkat@yandex.ru
The crisis of recent years revealed the problem of imperfection of the financial reporting in most countries of the world. Current trends in this sphere indicate willingness of the professional community to improve the quality of national accounting and reporting systems, and their convergence at the international level. In this article stages of convergence of the account and the reporting in Ukraine are presented, positive and negative sides of this process are analyzed, and also the conclusion is drawn that the implementation of the subsequent steps taking into account national traditions and experience.
Keywords: accounting, financial reporting, international standards, convergence
