THE GLOBALIZATION OF THE WORLD ECONOMY AND ITS IMPACT ON THE DEVELOPMENT OF ACCOUNTING REPORTS IN UKRAINE » Institutul Naţional de Cercetări Economice

„ECONOMIE ŞI SOCIOLOGIE”


Revistă teoretico-ştiinţifică, Categoria „B”




2013: Revista Numarul 4:
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THE GLOBALIZATION OF THE WORLD ECONOMY AND ITS IMPACT ON THE DEVELOPMENT OF ACCOUNTING REPORTS IN UKRAINE
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Authors: Mihail PRODANCIUK, PhD, Associate Professor, State University of Finance and Economic Studies from Bucovina, Cernauti, Ukraine
The article explains the impact of the globalization processes in Ukraine's economy on the development of accounting reports systems. Also described is the essence of harmonization and standardization of accounting reports and financial reports. There are four scientific positions known that characterize standardization records worldwide. There are submitted proposals regarding accounting reports regulation in Ukraine in terms of economic globalization.
Keywords: economic globalization, methodology, processes of globalization, standardization of accounting, unification of accounting, International Financial Reporting Standards.