Perspectives of integrated account in Ukraine

Шевченко, Любов Ярославівна and Shevchenko, Liubov (2018) Perspectives of integrated account in Ukraine. Економічні студії, 1 (19). pp. 82-87. ISSN 2311-9306

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Abstract

Organization of accounting is the most important stage in the creation of enterprises and their preparation for effective activities. The issue of accounting development according to the conditions of present and future development of the country's economy has always been, is and will be actual. The practice of accounting in Ukraine is determined by a multi-vector and generates double-counting in accounting, which results in the simultaneous management of several types of accounting in accordance with the separate rules of their conduct, which in turn complicates the work of ordinary accountants and users of accounting information. The accounting, information, control and analytical functions should be based on the accounting. The basis for solving such a problem may be the integration of accounting, which is the combination of all types of accounting, as well as in the construction of accounting in accordance with the requirements of international accounting standards and financial reporting. The scientific novelty is the definition of the main directions of the long-term development and the substantiation of proposals, regarding the improvement of accounting in Ukraine with a view to its integration in the future. The pragmatic value of the research results is the possibility of their use for developing measures to improve accounting in Ukraine, with the application of foreign experience.

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