{"id":4143,"date":"2018-10-30T10:10:33","date_gmt":"2018-10-30T08:10:33","guid":{"rendered":"https:\/\/visnyk.mnau.edu.ua\/?p=4143"},"modified":"2019-02-22T14:31:06","modified_gmt":"2019-02-22T12:31:06","slug":"n99v3r2018potrivayeva","status":"publish","type":"post","link":"https:\/\/visnyk.mnau.edu.ua\/en\/n99v3r2018potrivayeva\/","title":{"rendered":"N. Potryvaieva, O. Lugova, N. Janovsjka, Ju. Klochan. International standards of financial reporting as the basis of accounting development in the conditions of globalization of the economy"},"content":{"rendered":"UDC 657.22<\/strong><\/span><\/p>\n

DOI<\/strong>: 10.31521\/2313-092X\/2018-3(99)-2<\/p>\n

N. Potryvaieva<\/strong>, Doctor of Economics Sciences, Professor
\nORCID ID<\/strong>: 0000-0002-9781-6529
\nO. Luhova<\/strong>, Candidate of Economic Sciences
\nORCID ID<\/strong>: 0000-0003-4432-0295
\nN. Janovsjka<\/strong>, Higher Education Learners
\nJu. Klochan<\/strong>, Higher Education Learners
\nMykolayiv National Agrarian University<\/p>\n

The article reveals the role of international standards of financial reporting in the process of globalization of the world economy. The analysis of the preconditions and stages 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.<\/em><\/p>\n

Key word<\/strong>s: globalization of the economy, accounting, international financial reporting standards, statements\u2019 users.<\/em><\/p>\n

References:<\/strong><\/p>\n

    \n
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    UDC 657.22 DOI: 10.31521\/2313-092X\/2018-3(99)-2 N. Potryvaieva, Doctor of Economics Sciences, Professor ORCID ID: 0000-0002-9781-6529 O. Luhova, Candidate of Economic Sciences ORCID ID: 0000-0003-4432-0295 N. Janovsjka, Higher Education Learners Ju. Klochan, Higher Education Learners Mykolayiv National Agrarian University The article reveals the role of international standards of financial reporting in the process of globalization of the […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[6,890],"tags":[892,472,380,891],"aioseo_notices":[],"views":404,"_links":{"self":[{"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/4143"}],"collection":[{"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=4143"}],"version-history":[{"count":0,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/4143\/revisions"}],"wp:attachment":[{"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=4143"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=4143"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=4143"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}