INTERNATIONAL STANDARDS OF FINANCIAL REPORTING AS THE BASIS OF ACCOUNTING DEVELOPMENT IN THE CONDITIONS OF GLOBALIZATION OF THE ECONOMY
Анотація
The article reveals the role of International Standards Financial Reporting of in the process of globalization of the world economy. The analysis of the preconditions and s tages of the transition to the International Standards of Financial Reporting is presented. The results of application of international accounting standards are described, their advantages are formulated. The problems of Introduction of International Standards of Financial Reporting in the national accounting system of Ukraine are determined.
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