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Journal articles on the topic 'National accounting standards'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Adams, Carol A., Pauline Weetman, and Sidney J. Gray. "Reconciling national with international accounting standards." European Accounting Review 2, no. 3 (1993): 471–94. http://dx.doi.org/10.1080/09638189300000048.

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2

Edem, Dorothy Aje Patrick, Lateef Olumide Mustapha, and Elsie Ebele Edochie. "National Culture and Accounting Professionalism: A Conceptual Analysis." European Journal of Accounting, Auditing and Finance Research 10, no. 7 (2022): 63–75. http://dx.doi.org/10.37745/ejaafr.2013/vo10.n7pp6375.

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Professionalism has become a trending issue in accounting practice because it accentuates the obligation of accountants in a nation. It spans all the facets of accounting including auditing, management accounting and financial accounting to mention but a few. In reality, accounting professionalism is influenced by numerous factors. Prevalent among these factors is the cultural construct of a society or nation. Culture affects accounting professionalism to varying degrees depending on the disposition of accountants within that nation or in the global scene. More so, the influence of culture on

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Zayernyuk, Viktor M., Zinaida M. Nazarova, Elena I. Sedova, Evgeny V. Oskirko, and Ivan S. Nurekenov. "CONVERGENCE OF NATIONAL ACCOUNTING STANDARDS WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS: CHINA’S EXPERIENCE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/16, no. 153 (2024): 136–43. https://doi.org/10.36871/ek.up.p.r.2024.12.16.016.

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Since its inception in 1973, the former International Accounting Standards Committee (IASC) has worked to harmonize global accounting standards by developing standards that could serve as a model on which national standard-setters could base their own standards. In 2001, the IASC was replaced by the International Accounting Standards Board (IASB). Its mission was to converge global accounting standards – to develop a single set of high-quality, understandable and enforceable global accounting standards that require high-quality, transparent and comparable information in financial statements an

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4

Филобокова and L. Filobokova. "Accounting small business: national and international standards." Auditor 1, no. 1 (2015): 94–100. http://dx.doi.org/10.12737/12802.

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From 1 January of the current year, the legal regulation of accounting is a system of Federal and industry standards, with a given vector of development and reform of the national accounting system in the direction of the IFRS and the presence of an appropriate standard for small and medium businesses, strategically expand the circle of participants in the relationship and provides small businesses access to the global market, which is considered by the author as one of the most important conditions for increasing competitiveness and fostering a competitive environment in the

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Anastasiia.V., Fraiman, and M. Selivanova Natalіа. "Features of accounting for long-term liabilities according to national and international accounting standards." Economics: time realities 6, no. 52 (2020): 76–86. https://doi.org/10.5281/zenodo.4564593.

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This article compares the features of accounting for long-term liabilities under national and international accounting standards. The common and distinctive features of accounting for long-term liabilities in domestic and international standards are summarized according to such criteria as the interpretation of the concept, recognition and evaluation of the object of accounting. The main differences in the structure of national and international standards are revealed. The information on long-term liabilities specified in the international standards is considered and investigated. The main reg

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Putihin, Y. E., Y. N. Akimova, N. V. Ostrovskaya, I. A. Manvelova, and E. V. Negashev. "CONCEPTUAL APPROACHES TO CLASSIFICATION OF NATIONAL ACCOUNTING SYSTEMS." BULLETIN 384, no. 2 (2020): 111–18. http://dx.doi.org/10.32014/10.32014/2020.2518-1467.49.

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International Accounting Practice Accounting is multifaceted and heterogeneous. First distinguish between international standards and national standards. National accounting standards for each country is being developed independently. The leading countries in the field of national accounting standards are the United Kingdom and the United States, which is determined by the role of these countries in international financial markets. In different countries, national accounting standards are called differently; in addition, various bodies are involved in their development: in some these are state

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Apostolov, Ivan. "Revenue Recognition from Construction Contracts: Differences Between Bulgarian National Accounting Standards and International Accounting Standards." Procedia Economics and Finance 32 (2015): 1647–53. http://dx.doi.org/10.1016/s2212-5671(15)01491-4.

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8

Fontes, Alexandra, Lúcia Lima Rodrigues, and Russell Craig. "Measuring convergence of National Accounting Standards with International Financial Reporting Standards." Accounting Forum 29, no. 4 (2005): 415–36. http://dx.doi.org/10.1016/j.accfor.2005.05.001.

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Imamova, Nasiba. "IMPACT OF IMPLEMENTING INTERNATIONAL FINANCIAL REPORTING STANDARDS IN JOINT STOCK COMPANIES ON THE NATIONAL ECONOMY." Iqtisodiy taraqqiyot va tahlil 2, no. 4 (2024): 64–70. http://dx.doi.org/10.60078/2992-877x-2024-vol2-iss4-pp64-70.

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Today, two benchmarks - International Financial Reporting Standards - IFRS (International Financial Reporting Standards - IFRS) and the generally accepted accounting rules of the USA - BHUQ (Generally Accepted Accounting Principles - GAAP) are recognized as the standard of accounting. According to the analysis, there is almost no accountant in the world who is not aware of MHXS. Also, the number of countries that recognize international standards is increasing day by day. Also, the number of countries that recognize international standards is increasing day by day. It serves as an important to

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Xinkun, Wang. "COMPARATIVE ANALYSIS OF SMALL BUSINESS ACCOUNTING IN RUSSIA AND CHINA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 11 (2021): 258–61. http://dx.doi.org/10.36871/ek.up.p.r.2021.11.03.040.

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This article compares the accounting standards of small enterprises in Russia and China, an-alyzes the advantages of national accounting standards for small enterprises. All this allows us to learn from the strengths of national standards in order to improve the accounting standards of small enterprises.

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Lіubov, P. Shatskova, and V. Shatskov Viktor. "Comparative analysis of the accounting of fixed assets of the entities of the state and private sectors of the economy." Economic journal Odessa polytechnic university 3, no. 21 (2022): 44–50. https://doi.org/10.5281/zenodo.7465440.

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The need to improve the accounting of fixed assets of public and private sector entities is relevant as all entities are required to record the results of their activities. Modern conditions for the development of economic activity have long gone beyond the borders of Ukraine, domestic companies gradually begin to use international financial reporting (accounting) standards, in this connection, their business reputation and competitiveness are improving. This contributes to the need to reform and improve the domestic accounting system, taking into account international experience, which was do

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Fraiman, Anastasiia, and Natalіа Selivanova. "Features of accounting for long-term liabilities according to national and international accounting standards." Economics: time realities 6, no. 52 (2020): 76–86. http://dx.doi.org/10.15276/etr.06.2020.9.

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This article compares the features of accounting for long-term liabilities under national and international accounting standards. The common and distinctive features of accounting for long-term liabilities in domestic and international standards are summarized according to such criteria as the interpretation of the concept, recognition and evaluation of the object of accounting. The main differences in the structure of national and international standards are revealed. The information on long-term liabilities specified in the international standards is considered and investigated. The main reg

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Ahmed, K. S. A., A. K. Musaelyan, and M. V. Krasnoplakhtich. "Current determinants of the national accounting system transformation in Iraq." Vestnik Universiteta, no. 10 (December 2, 2021): 114–21. http://dx.doi.org/10.26425/1816-4277-2021-10-114-121.

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The article examines the most relevant issues of the external and internal factors’ influence on the accounting current development in Iraq. Historically, Iraq’s accounting system has been shaped by cultural traditions, religion, economic development and political trends over a long period, from ancient times to the present. Its origins date back to the Sumerian kingdom and before the overthrow of the S. Hussein regime. At present, not only national priorities but also global accounting trends have changed. Being formed in parallel with the development of the Republic of Iraq, the current acco

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Ganji, Farshad. "Evaluating influence of financial statements correspondence with national standards in auditors' performance and reliability of reports." Journal of Economics and Administrative Sciences 3, no. 3 (2024): 1342–49. https://doi.org/10.5281/zenodo.13952942.

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Standards of auditing has been attended as one of the influential components on auditing quality and as the only factor which has been formalized by professional associations and authorities. In this study, the influence of accounting national standards on independent auditor's remark was considered. Statistical population of study was technical and top managers of audit organization that their number was 50. According to investigations and testing hypotheses, it was determined that the use of accounting national standards by auditors, shows the extent of their professional judgment. Matching

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Koba, Olena, Yuliia Myronova, and Ilona Siroshtan. "Accounting of liability of the enterprise under national and international accounting standards." ЕКОНОМІКА І РЕГІОН Науковий вісник, no. 2(73) (September 23, 2019): 102–8. http://dx.doi.org/10.26906/eir.2019.2(73).1632.

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The article deals with the order of formation of information and reflection of operations on accounting of obligations of the enterprise in accordance with the norms of national and international accounting standards. The comparative analysis of normative documents in the context of the interpretation of the essence, recognition and classification of obligations of the enterprise is carried out. The common and distinctive features of the method of accounting for the given object are established.

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Koba, Olena, Yuliia Myronova, and Ilona Siroshtan. "Accounting of liability of the enterprise under national and international accounting standards." Економіка і регіон/ Economics and region, no. 2(73) (September 23, 2019): 102–8. https://doi.org/10.26906/eip.2019.2(73).1632.

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The article deals with the order of formation of information and reflection of operations on accounting of obligations of the enterprise in accordance with the norms of national and international accounting standards. The comparative analysis of normative documents in the context of the interpretation of the essence, recognition and classification of obligations of the enterprise is carried out. The common and distinctive features of the method of accounting for the given object are established.

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Mamontova, Nataliya, and Tetyana Korniychuk. "FEATURES OF ACCOUNTING RECEIVABLES ACCORDING TO NATIONAL AND INTERNATIONAL STANDARDS." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 21(49) (2021): 115–19. http://dx.doi.org/10.25264/2311-5149-2021-21(49)-115-119.

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The article highlights the features of accounting receivables at the enterprise based on a comparison of national and international standards. The authors identified conceptual problems in accounting receivables and clearly outlined the differences between national and international accounting standards. An explanation of the differences in the standards themselves as the basic regulations governing the reflection of receivables in accounting. The experience of foreign countries, in particular the United States, on the peculiarities of accounting receivables is also reflected. The concept of b

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Ochilov, Ilyos Keldiyorovich. "Cash flow reporting in Uzbekistan: national accounting standards and international standards application." «Yashil iqtisodiyot va taraqqiyot» jurnali 3, no. 3 (2025): 8–13. https://doi.org/10.5281/zenodo.15121092.

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In this article, in the context of modernizing the economy, it consists in the formation of relevant opinions andconsiderations for improving the process of maintaining and shaping a report on the movement of funds in economic,medium and small business entities that are mainly engaged in entrepreneurial activity in the Republic of Uzbekistan.

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19

Godfrey, Jayne M., and Ian A. Langfield-Smith. "Regulatory Capture in the Globalisation of Accounting Standards." Environment and Planning A: Economy and Space 37, no. 11 (2005): 1975–93. http://dx.doi.org/10.1068/a3790.

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The Australian Financial Reporting Council recently shocked the world business community by unexpectedly announcing a change in the nation's approach to global-accounting-standards development. The change involved switching from ensuring consistency of Australian accounting standards with International Financial Reporting Standards (IFRSs) developed by the International Accounting Standards Board to outright adoption of IFRSs by 2005. At the time of the announcement, Australia had the most developed international harmonisation programme of any country with a well-developed financial reporting

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ФРАНЧУК, Ірина, Андрій МУЗИЧЕНКО та Світлана СКРИПНИК. "МЕТОДИ ОБЛІКУ З МЕТОЮ СКЛАДАННЯ ФІНАНСОВОЇ ЗВІТНОСТІ: НАЦІОНАЛЬНИЙ ТА МІЖНАРОДНИЙ АСПЕКТИ". Herald of Khmelnytskyi National University. Economic sciences 324, № 6 (2024): 448–54. http://dx.doi.org/10.31891/2307-5740-2023-324-6-70.

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The article examines accounting methods for the purpose of financial reporting using the example of national and global application of rules and standards. General research methods were used: analysis, synthesis, comparison and grouping, schematic display of results. The research methodology takes into account a generalization of domestic and foreign features of accounting methods and methods for preparing financial statements, scientific analysis of standards of accounting methods, fundamental provisions of economic theory, accounting and reporting. A comparison of accounting approaches accor

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Sydorenko, Oleksandr. "Аccounting for receipt of humanitarian aid by the recipient in accordance with national accounting regulations (standards) (NARS) or international financial reporting standards (IFRS)". PROBLEMS AND PROSPECTS OF ECONOMIC AND MANAGEMENT, № 4 (40) (30 грудня 2024): 279–90. https://doi.org/10.25140/2411-5215-2024-4(40)-279-290.

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The article provides critical analysis of the current regulatory framework for accounting of humanitarian aid, in particular the Law of Ukraine “On Humanitarian Aid”, the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”, and “Procedure for Accounting of Humanitarian Aid, National Accounting Regulation (Standard) 1 “General Requirements for Financial Reporting”, National Accounting Regulation (Standard) 9 “Stock”, National Accounting Regulation (Standard) 25 “Simplified Financial Statements, Conceptual Framework and International Financial Reporting Standards”, Instructions on

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Prosvirina, Irina, Aleksey Ivanov, and Leonid Zaionchik Zaionchik. "The Accounting Reform in Russia. How to Teach Economists?" Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 15, no. 2 (2021): 55–65. http://dx.doi.org/10.17323/j.jcfr.2073-0438.15.2.2021.55-65.

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Most post-socialist countries harmonize national accounting standards with IFRS. Many countries are also characterized by a simultaneous use of both national and international standards. The same goes for Russia. Deep reform of national standards has entered an active phase: annually, starting from 2018, several new standards harmonized with the international ones have been introduced. At the same time, former standards remain in force. In such conditions, the process of teaching students majoring in accounting must consider these peculiar features. In the article, we analyze the existing teac

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Nita, Diana-Nicoleta. "Human capital, below the limits of national accounting standards." Journal of Financial Studies 6, no. 10 (2021): 102–12. http://dx.doi.org/10.55654/jfs.2021.6.10.07.

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"Human capital, as a part of intellectual capital, is restricted by the situation provided by current accounting and national and international financial reporting standards. The human factor is the one that mirrors the result and performance of the company. It is the one that guides the fulfilment of the objectives. The fear of human capital detailed reporting is attested in the current situation of Romanian society reporting. The research objective is to identify the limitations imposed by national standards in evaluating human capital. Using the analytical research – theoretical knowledge m

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Shkulipa, L. V. "Analysis of the Methodology of Fixed Assets in Accordance with IAS 16 “Fixed Assets” AND P(S)BU 7 “Fixed Assets”: Theory and Practice." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 4 (October 17, 2018): 102–12. http://dx.doi.org/10.31767/nasoa.4.2018.10.

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The importance of transparent, complete, authentic and timely information comprehensible for all the users of financial reporting has grown in the context of Ukraine’s integration in the international economy. The issue of harmonizing the national accounting system with the international standards is, therefore, on the agenda of the national statistics system. Apart from this, introduction of the international accounting standards in the Ukrainian statistics practice is expected to make Ukraine more attractive for foreign investors and lenders. As theoretical and practical problems related wit

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Mešković, Faruk, Anida Jagodić, and Amra Gadžo. "THE IMPACT OF ACCOUNTING BASIS AND APPLIED FINANCIAL REPORTING FRAMEWORK ON THE CORRUPTION PERCEPTION INDEX IN THE PUBLIC SECTOR." Eurasian Journal of Business and Management 12, no. 3-4 (2025): 132–41. https://doi.org/10.15604/ejbm.2024.12.0304.001.

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This paper investigates the impact of different accounting bases and financial reporting frameworks on the Corruption Perceptions Index (CPI) in the public sector. Specifically, it examines how various accounting approaches (cash, modified cash, accrual, and modified accrual) and reporting frameworks (national accounting standards, International Public Sector Accounting Standards-IPSAS with or without modifications, and other frameworks) influence the perception of corruption in public institutions. The study uses a sample of 147 countries, with the CPI as the dependent variable and accounting

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AYBOgA, Mehmet Hanifi, and Farshad Ganji. "INVESTIGATING THE IMPACT OF USING NATIONAL STANDARDS ON THE QUALITY OF AUDITING AND THE UNIFORMITY OF FINANCIAL STATEMENTS." PalArch's Journal of Archaeology of Egypt/Egyptology 18, no. 15 (2024): 381–91. https://doi.org/10.5281/zenodo.13952614.

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Investigating the factors affecting the quality of auditing is one of the topics of interest to researchers and the reason is that increasing the quality of auditing will lead to investor confidence in the accuracy of financial statements and reduce agency costs. In this study the effect of national accounting standards on the quality of the independent auditors opinion was investigated. the statistical population of the study included 50 technical and senior managers of the auditing organization. examining the hypotheses, it was found that the basis of national accounting standards by indepen

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Khalilov, Sh, and A. Karimov. "Improvement of National Accounting Standards Based on IAS 7." Bulletin of Science and Practice 6, no. 11 (2020): 294–99. http://dx.doi.org/10.33619/2414-2948/60/36.

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As a result of the improvement of the investment climate in the Republic of Uzbekistan, the direct inflow of direct investment to the sectors of the economy and regions is rising. Nowadays, an accounting and reporting system needs to be adapted to the requirements of international accounting standards for joint ventures and foreign companies to conduct their business operations. In accordance with the above requirements, we conducted a study to adapt the national standard to requirements of IFRS standards. As a result of the research, we proposed to change the phrase “Financial Institutions” i

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Judge, William, Shaomin Li, and Robert Pinsker. "National Adoption of International Accounting Standards: An Institutional Perspective." Corporate Governance: An International Review 18, no. 3 (2010): 161–74. http://dx.doi.org/10.1111/j.1467-8683.2010.00798.x.

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WANG, Yong, Jing FENG, and Ya-qian LU. "International standards and national experiences of agricultural ecosystem accounting." JOURNAL OF NATURAL RESOURCES 40, no. 5 (2025): 1157. https://doi.org/10.31497/zrzyxb.20250502.

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Orlova, N. Yu. "Implementation of foreign practice of regulation and accounting and reporting in Russia." Courier of Kutafin Moscow State Law University (MSAL)), no. 9 (November 7, 2020): 215–22. http://dx.doi.org/10.17803/2311-5998.2020.73.9.215-222.

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The reform of accounting and reporting in Russia began in the 1990s. The benchmark was taken on International Financial Reporting Standards, as many countries use these standards. IFRS have a number of advantages, such as simplicity, objectivity, international comparability. The author of the article gives the main problems, as a result of which, for almost thirty years, national standards have come very slightly closer to international ones. The author of the article gives the main problems, as a result of which, for almost thirty years, national standards have come very slightly closer to in

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Shepel, Tetiana. "Development of Accounting in Ukraine Based on the Implementation of IFRS: Problems and Prospects." Accounting and Finance, no. 1(91) (2021): 36–43. http://dx.doi.org/10.33146/2307-9878-2021-1(91)-36-43.

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For more than fifteen years in Ukraine, the process of reforming the accounting system has been carried out on the basis of the introduction of the IFRS methodology. New national standards have been adopted; many changes have been made to the Accounting Law that in the end gave enterprises the opportunity to apply original international standards, and their national counterparts. The purpose of the article is to systematize the problems of introducing IFRS into Ukrainian accounting practice and to substantiate the prospects for the development of domestic accounting on the basis of further imp

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Ergasheva Shahlo Turgunovna and Shermatov Behzod Xalimkul. "THE IMPORTANCE OF THE CONVERGENCE OF INTERNATIONAL ACCOUNTING STANDARDS TO THE NATIONAL ACCOUNTING SYSTEM OF UZBEKISTAN." World Science 2, no. 1(41) (2019): 19–22. http://dx.doi.org/10.31435/rsglobal_ws/31012019/6301.

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    The actuality of the research:-Economic integration-Comparability & uniformity of financial statements-Attracting potential foreign investors.-The requirement of the world financial markets & stock exchanges. -The decreasing of costs of learning local standards.-The aim of research are:-Carrying out the improvement of our accounting systems to speed up the development of our country with the help of foreign investors’ capital.Developing our national accounting standards based on international financial reporting standards and to reveal the problems associate

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Hanyaylo, Oksana. "Provision and Contractual Obligations in the International and National Accounting Systems." Modern Economics 36, no. 1 (2022): 32–37. http://dx.doi.org/10.31521/modecon.v36(2022)-05.

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Abstract. Introduction. International accounting standards, which are implemented by business entities, allow to increase the transparency and efficiency of the management system, provide the opportunity to attract investments and access to international markets. Thanks to the application of international standards, a reliable information base is formed, which allows you to assess the real financial situation, discloses income, expenses, equity, assets and liabilities. Purpose. The article examines the economic essence of obligations from a legal and economic point of view and features of disc

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Yalgashev, Shaxobiddin Shokirovich, and Feruza Rustam kizi Sattarova. "PRINCIPLES OF ACCOUNTING." PEDAGOG RESPUBLIKA ILMIY JURNALI 6, no. 4 (2023): 373–77. https://doi.org/10.5281/zenodo.7832117.

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<em>The accounting policy of business entities should follow specific principles. The first standard of the National Accounting Standards of the Republic of Uzbekistan (BHMS) lists the following as the principles of accounting and financial reporting:</em>

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Panus, Valentina. "Fundamental differences between IFRS, EU directives and GAAP: perceptions on accounting elements." International Relations Plus, no. 2(22) (July 2023): 131–38. http://dx.doi.org/10.52327/1857-4440.2022.2(22).13.

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In the framework of the latest national accounting reforms, especially the years 2014-2015 through the development of „new” accounting standards (SNC), or the harmonization of standards with the provisions of the European Union Directives in 2020, which caused multiple questions in accounting practice and not only, about the divergences between the already „new” standards and the standards updated with the European Union Directives. In this context, the analysis of the ,,doctrines” or currents in the financial accounting field, by comparing the accounting standards, namely: International Finan

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Krajňák, Michal. "Financial Statement according to National or International Financial Reporting Standards? A Decision Analysis Case Study from the Czech Republic at Industrial Companies." Engineering Economics 31, no. 3 (2020): 270–81. http://dx.doi.org/10.5755/j01.ee.31.3.22715.

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Financial statements bring information about financial position, performance and changes in financial performance. These statements could be prepared in accordance with national accounting standards or in accordance with International Financial Reporting Standards. The scientific problem is to assess whether it is more beneficial to prepare financial statements according to national, transnational or both national and transnational accounting standards. Results show that it is more convenient to prepare financial statements only according to the legislation of national accounting standards. Th

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KYTAICHUK, Tatiana. "COMPOSITION AND ASSESSMENT OF BIOLOGICAL ASSETS ACCORDING TO NATIONAL ACCOUNTING STANDARDS (PUBLIC SECTOR ACCOUNTING STANDARDS) 136 “BIOLOGICAL ASSETS”." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 5 (45) (May 2019): 176–84. http://dx.doi.org/10.37128/2411-4413-2019-5-19.

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In particular, a number of concepts that underpin ISFRPS are not used in Ukraine. These include: the priority of the economic content of operations over their juridical form, the concept of future economic benefits and utility of potential. The differences in requirements to accounting and reporting preparation related a different classification of assets and liabilities, income and expenses, as well as the lack of requirements and practices for the application of some accounting methods adoptedin ISFRPS. In Ukraine, the process of reforming the accounting and financial reporting system in the

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Kuzub, Mykhailo, Oleksandr Zadniprovskyi, Olha Romashko, Оlena Avhustova, and Iryna Shushakova. "Comparative Analysis of Ukrainian and European Accounting Standards." Scientific Horizons 25, no. 1 (2022): 96–103. http://dx.doi.org/10.48077/scihor.25(1).2022.96-103.

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The relevance of the study is substantiated by the need to study the peculiarities of the implementation of accounting standards in Ukraine. This research is focused on the comparison of Ukrainian, American and European accounting standards in a number of key elements. The research aims to study problems, perspectives and factors that influence the implementation of international financial accounting standards, conduct analysis and make recommendations. The comparison method is the main method for investigating this problem, which allowed comparing National Accounting Standards, International

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G'aniyev, Zafar Usanovich, and Sherjahon Bobokulovich Berdiyorov. "ACCOUNTING AT THE PRESENT STAGE OF ECONOMIC REFORM SYSTEM STATUS ASSESSMENT PROBLEMS." International Journal of Education, Social Science & Humanities. FARS Publishers 11, no. 1 (2023): 162–66. https://doi.org/10.5281/zenodo.7516368.

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The article is about financial statements at the current stage of economic reforms is devoted to the issues of organization of accounting according to international standards is the main achievement of the world practice, the introduction of the national accounting system directions were studied. National accounting and international financial reporting As a result of the analysis of the main principles of the standards, the main inconsistencies were revealed. Description of the main achievements in the integration of the national accounting system into the world community done. On the priorit

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Mislavskaya, N. "International Financial Reporting Standards: Going Concern Assumption." Auditor 6, no. 8 (2020): 60–65. http://dx.doi.org/10.12737/1998-0701-2020-60-65.

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The article analyzes the philosophical foundations of scientific accounting knowledge - assumptions about the continuity of the organization. The relevance, the need for a critical assessment of the modern accounting paradigm in the formation of the information society, in the formation of which a certain role is assigned to accounting and accounting (financial) reporting, is substantiated and proved. The author is convinced of the need to reform the accounting system, taking into account national interests. It is proposed to begin this process by clarifying the underlying accounting assumptio

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Sydіch, M. "International Accounting Standards and their Impact on the Accounting of Export and Import Operations in Ukraine." Economic Herald of the Donbas, no. 4 (78) (2024): 72–75. https://doi.org/10.12958/1817-3772-2024-4(78)-72-75.

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The article deals with the current problem of adapting the Ukrainian accounting system to international standards in the context of European integration and the growth of international trade. Particular attention is paid to the accounting of export and import operations, which have specific features related to currency transactions, customs clearance and international agreements. The key concepts such as "import", "export", "standardization", "harmonization" and "International Financial Reporting Standards (IFRS)" and their impact on the accounting of foreign economic activity of enterprises a

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Dmitrieva, I., and Yu Kharakoz. "Cash Flow Statement in Russian and International Practice." Auditor 6, no. 9 (2020): 35–41. http://dx.doi.org/10.12737/1998-0701-2020-35-41.

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Th e article discusses the world practice of applying accounting standards for the formation of a cash flow statement. In particular, the requirements for providing information on cash flows in national accounting systems were studied: generally accepted accounting principles of the United States, international financial reporting standards and Russian standards.

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Zamira Atabayeva, Zamira. "DEVELOPMENT OF ACCOUNTING IN THE CONTEXT OF REFORMING THE NATIONAL ECONOMY." International Journal Of Management And Economics Fundamental 03, no. 02 (2023): 26–32. http://dx.doi.org/10.37547/ijmef/volume03issue02-04.

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The article reveals the tasks of adapting accounting to market conditions and the transition to international rules for its maintenance. An idea of accounting in modern conditions is given, and the legal foundations and normative regulation of accounting are shown. The main approaches to reforming accounting in order to increase its efficiency are considered. The features of accounting in modern economic conditions are disclosed. The norms and regulations, the essence of the Law "On Accounting" in the new edition are disclosed in an accessible way. The importance of the introduction of interna

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Anessi-Pessina, Eugenio, Josette Caruana, Mariafrancesca Sicilia, and Ileana Steccolini. "Heritage: the priceless hostage of accrual accounting." International Journal of Public Sector Management 33, no. 2/3 (2019): 285–306. http://dx.doi.org/10.1108/ijpsm-12-2018-0263.

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Purpose The purpose of this paper is to examine how the convergence of private and public sector accounting standards is affecting conceptual and practical issues relating to heritage. More specifically, the paper is intended to provide a better understanding of the state of the art in national and international accounting standards on heritage assets, and of the views influencing such standards. Design/methodology/approach A qualitative documentary analysis is carried out to explore the variety of existing positions and views on heritage, ranging from the scholarly literature, through potenti

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Felippe, Gibran, and Luís Pérez Zotes. "Future of the national financial market: Moment of innovation by FinTechs in transformation to the national banking environment." Núcleo do Conhecimento 07, no. 10 (2020): 31–62. https://doi.org/10.32749/nucleodoconhecimento.com.br/accounting/financial-market.

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The Brazilian banking system is in a stage of maturity conducive to the receipt of a new entrant that, following the global trend, are FinTechs[3]. In this way, these companies that use technology to provide financial services, are beginning to impact the national financial market, bringing with it potential to shake the results of the country's large financial corporations. This article has a broad overview of the concentration of the national banking market, compared to global standards, as well as the dimensioning of opportunity for new entrants through technologies established by startups[

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Ivanova, T. N. "Comparative characteristics of accounting of fixed assets according to national and international standards." Ways to Improve Construction Efficiency 2, no. 50 (2023): 78–84. http://dx.doi.org/10.32347/2707-501x.2022.50(2).78-84.

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The article examines the existing accounting approaches to determining the essence, assessment, order of reflection in the accounting records of companies and disclosure in financial statements of information on fixed assets as a component of non-current (long-term) assets according to national and international accounting standards (international financial reporting standards). The purpose of the study is to compare the existing requirements of the national and international practice of the accounting policy of fixed assets of the enterprise: definition of fixed assets, the structure of

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Rishi, Agarwal, and R. K. Agarwal Dr. "Analysis of Accounting Standards IFRS and IND AS." International Journal of Trend in Scientific Research and Development 3, no. 2 (2019): 535–47. https://doi.org/10.31142/ijtsrd21403.

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1. Meaning Indian Accounting Standards abbreviated as Ind AS are a set of accounting standards notified by the Ministry of Corporate Affairs which are converged with International Financial Reporting Standards IFRS IND AS is notified by NACAS on 25th Feb 2011. NFRA= National Financial Reporting Authority U s 132 Rishi Agarwal | Dr. R. K. Agarwal "Analysis of Accounting Standards: IFRS & IND AS" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-2 , February 2019, URL: https://www.ijtsrd.com/papers/ijtsrd2

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Smirnova, Iryna, and Nadiya Smirnova. "National and International Public Sector Accounting Standards: Features of Application." Collection of Scientific Works of Kirovohrad National Technical University. Economic Sciences, no. 33 (2018): 152–64. http://dx.doi.org/10.32515/2413-340x.2018.33.152-164.

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Vasilyeva, V., and D. Semenyuk. "Income and expenditure accounting: areas of harmonization of international and national financial accounting standards." Economic scope, no. 147 (July 4, 2019): 128–39. http://dx.doi.org/10.30838/p.es.2224.040719.128.553.

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Tselik, Maria Evgenievna, and Oksana Grigorievna Gortsevskaya. "Innovations in national accounting standards, taking into account the international rules of accounting reporting." Актуальные проблемы учета, анализа и аудита, no. 10 (2021): 198–204. http://dx.doi.org/10.52899/9785883036216_198.

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