Khomuliak, T. I. (2010). Krytychnyy pohlyad na unifikatsiyu natsional'noyi oblikovoyi systemy zhidno z vymohamy mizhnarodnykh standartiv [A Critical View over Standardization of National Registration System According to the Requirements of International Standards]. Rehional'na ekonomika - Regional Economy, 57(3), 116-121. [in Ukrainian].

Authors

Resume

Difficulties of introduction of International Financial Reporting Standards (IFRS) on a world scale and in Ukraine in particular are described. Problem issues, which arise in course of consideration of national and international standards of accounting, are selected. Such disparities are considered in view of general requirements to drafting of accounting, structure of information and approaches to estimation of items, narrow-mindedness of registration approaches and requirements to opening of information. Having analyzed from the critical point of view the divergences between IFRS and AR(S) – the ways of their removal are offered with the purpose of bringing national registration system in accordance with international requirements.

Keywords:

International Accounting Standard, International Financial Reporting Standards, accounting regulations (standards), standardization