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COMPARISON OF UKRAINIAN GAAP WITH IFRS AND US GAAP: ARE THERE MORE DIFFERENCES OR SIMILARITIES?
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| dc.contributor.author | Skrypnyk, M.I. | |
| dc.contributor.author | Ambarchian, V.S. | |
| dc.date.accessioned | 2016-04-06T11:44:56Z | |
| dc.date.available | 2016-04-06T11:44:56Z | |
| dc.date.issued | 2015 | |
| dc.identifier.uri | http://eztuir.ztu.edu.ua/123456789/2595 | |
| dc.language.iso | en | uk_UA |
| dc.publisher | ЖДТУ | uk_UA |
| dc.relation.ispartofseries | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнар. збірник наукових праць;Вип. 3(33) | |
| dc.subject | US GAAP | uk_UA |
| dc.subject | Ukrainian GAAP | uk_UA |
| dc.title | COMPARISON OF UKRAINIAN GAAP WITH IFRS AND US GAAP: ARE THERE MORE DIFFERENCES OR SIMILARITIES? | uk_UA |
| dc.type | Article | uk_UA |
| dc.description.abstracten | The paper is dedicated to the comparison of IFRS, US GAAP and Ukrainian GAAP in order to determine similarities and differences in assets and liabilities recognition, derecognition and presentation in financial statements. The author compares three accounting frameworks considering the following criteria: fixed assets impairment and depreciation, financial assets classification and measurement, financial liabilities classification and measurement. The scope of accounting standards and the types of companies that apply each set of statements are determined. Special attention is paid to financial instruments classification, subsequent measurement and impairment. The author indicates correlation between Ukrainian GAAP and IFRS on the one hand and between Ukrainian GAAP and US GAAP on the other hand. The performed research enables to make the assumption about combination of IFRS and GAAP principles in the process of Ukrainian AS development. | uk_UA |
