The article highlights the international and Ukrainian accounting experience in a comparative perspective. At the same time, the author has been guided by the principle that such studies in terms of institutional change is carried out in conjunction with production and integration processes, which are taking place at the present stage of development of the society. Based on a comparative analysis, the paper determines the features of accounting according to the international and Ukrainian standards. Due to the fact that the issue was not fully discussed in scientific and practical literatures, the author draws attention to the main features of accounting in accordance with international and national standards for such items as income, expenses, assets, inventory, biological assets, liabilities, investment property, intangible assets, long-term assets, lease, fixed assets and financial investments. The paper comes to a conclusion that although Ukraine is actively implementing the practice of international financial reporting standards, there are still significant differences with them in national provisions (standards) of accounting.
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Bezverkhii K.V. Finansovaya otchetnost' po MSFO: mifologiya ot minfina [IFRS financial statements: mythology of the Ministry of Finance]. Bukhgalterskii uchet i audit – Accounting and auditing, 2013, no. 2, pp. 8–11.
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International Accounting Standard 2 Inventories. Available at: Link.
International Accounting Standard 16 Property, Plant and Equipment. Available at: Link.
International Accounting Standard 17 Leases. Available at: Link.
International Accounting Standard 18 Revenue. Available at: Link.
International Accounting Standard 37 Provisions, Contingent Liabilities and Contingent Assets. Available at: Link.
International Accounting Standard 38 Intangible Assets. Available at: Link.
International Accounting Standard 40 Investment Property. Available at: Link.
International Accounting Standard 41 Agriculture. Available at: Link.
International Financial Reporting Standard 5 Non-current Assets Held for Sale and Discontinued Operations. Available at: Link.
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Order of the Ministry of Finance of Ukraine “On Approval of Accounting Standard 30 Biological Assets” of November 18, 2005 ¹ 790. Available at: Link. (In Ukr.)
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