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Implementation of International Financial Reporting Standards in Ukraine

Author

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  • Ruslana Kuzina

    (Odessa National University of Economics, Ukraine)

Abstract

Since Ukraine gained independence in 1991, the Ukrainian economy has been undergoing constant transformation. Legislative, institutional and structural reforms have been driven by the rapidly changing business environment and much progress towards a market economy has been made. The Ukrainian economy now comprises a spectrum of economic subjects, ranging from large financial-industrial groups (FIGs) and banking institutions to small, privately financed enterprises. One necessary precondition for access to such cheaper investment finance is reliable, high quality financial information; thus, the pace and extent of Ukraine’s economic reform is being held back by the widespread lack of such information. In this article author describes the evolution of the implementation of International Financial Reporting Standards in Ukraine, makes an attempt to identify some problems of methodological, organizational and practical nature. In this article author describes the evolution of the implementation of International Financial Reporting Standards in Ukraine, makes an attempt to identify some problems of methodological, organizational and practical nature.

Suggested Citation

  • Ruslana Kuzina, 2014. "Implementation of International Financial Reporting Standards in Ukraine," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(2), pages 400-422, June.
    • Handle: RePEc:ami:journl:v:13:y:2014:i:2:p:400-422
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    Citations

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    Cited by:

    1. Gagalyuk, Taras, 2016. "Strategic role of corporate transparency: the case of Ukrainian agroholdings," International Food and Agribusiness Management Review, International Food and Agribusiness Management Association, vol. 20(2), November.
    2. Gagalyuk, Taras, 2017. "Strategic role of corporate transparency: the case of Ukrainian agroholdings," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 20(2), pages 257-278.
    3. Golubeva, Olga, 2023. "Accounting for transition: A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).

    More about this item

    Keywords

    IFRS studies; Turkey; accounting developments;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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