Home  Journals  International Accounting  6(252) - 2013 February

Accounting principles and their impact on accounting and reporting information: Ukrainian and international experience

Available online: 19 February 2013

Subject Heading: FOREIN EXPIRIENS

JEL Classification: 

In the article the principles of accounting on the basis of the Ukrainian and international practice are considered. Their influence on registration and reporting information of the enterprise is defined. It is offered to expand the existing list of the principles stated in domestic normative legal documents

Keywords: accounting principle, accounting and reporting information, Ukrainian Accounting standards, IAS (IFRS), materiality, economy

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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