Introduction of elements of accounting systems of foreign countries in accounting practice in Ukraine

Shmatkovska Tatjana Oleksandrivna
Ph.D. in Economics, Associate Professor, Associate Professor of Department of Accounting and Audit,
Lesya Ukrainka Eastern European National University, Ukraine

  • A comparative analysis of national and international approaches to regulation of accounting, generally modern system of accounting, defined the features of accounting principles to International Financial Reporting Standards and methodology developed countries, considered factors of influence on the development of national accounting systems for the analysis of developments domestic and foreign researchers, examined the nature of their influence and interdependence ‘relationship between them, identified and analyzed existing in the world management accounting practice models that differ in the degree of state regulation, austerity regulations for the implementation of accounting procedures, display order of business transactions in accounting accounts reveals trends of accounting in Ukraine at the present stage of integration of the economy into the world economy.
  • accounting system, accounting model, elements of accounting systems, accounting systems, foreign and domestic experience, levels of accounting, the world economic space.
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  • Shmatkovska T. O. Introduction of elements of accounting systems of foreign countries in accounting practice in Ukraine [Online] // Economic Processes Management: International Scientific E-Journal. 2016. №2. Available: http://epm.fem.sumdu.edu.ua/download/2016_2/2016_2_12.pdf