1. Електронний архів Державного університету «Житомирська політехніка»
  2. Фахові видання
  3. Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
Please use this identifier to cite or link to this item: http://eztuir.ztu.edu.ua/123456789/2595
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dc.contributor.authorSkrypnyk, M.I.
dc.contributor.authorAmbarchian, V.S.
dc.date.accessioned2016-04-06T11:44:56Z
dc.date.available2016-04-06T11:44:56Z
dc.date.issued2015
dc.identifier.urihttp://eztuir.ztu.edu.ua/123456789/2595
dc.language.isoenuk_UA
dc.publisherЖДТУuk_UA
dc.relation.ispartofseriesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнар. збірник наукових праць;Вип. 3(33)
dc.subjectUS GAAPuk_UA
dc.subjectUkrainian GAAPuk_UA
dc.titleCOMPARISON OF UKRAINIAN GAAP WITH IFRS AND US GAAP: ARE THERE MORE DIFFERENCES OR SIMILARITIES?uk_UA
dc.typeArticleuk_UA
dc.description.abstractenThe 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
Appears in Collections:Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу

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