| Title: |
HARMONIZATION OF FINANCIAL STATEMENTS OF UKRAINE WITH IFRS AS A COMPONENT OF THE EUROPEAN INTEGRATION COURSE ; ГАРМОНІЗАЦІЯ ФІНАНСОВОЇ ЗВІТНОСТІ УКРАЇНИ З МСФЗ ЯК СКЛАДОВА ЄВРОІНТЕГРАЦІЙНОГО КУРСУ |
| Authors: |
Bessonova, Svitlana; Бессонова, Світлана |
| Source: |
Scientific Notes of Ostroh Academy National University, Economics Series; No. 39(67) (2025): Scientific Notes of Ostroh Academy National University, Economics Series : scientific journal; 223-229 ; Науковий журнал «Наукові записки Національного університету «Острозька академія»: серія «Економіка»; № 39(67) (2025): Наукові записки Національного університету «Острозька академія» : серія «Економіка» : науковий журнал ; 223-229 ; 2311-5149 ; 10.25264/2311-5149-2025-39(67) |
| Publisher Information: |
Національний університет "Острозька академія" |
| Publication Year: |
2026 |
| Subject Terms: |
International Financial Reporting Standards (IFRS); national accounting regulations; digitalization of reporting; transparency of financial information; corporate reporting; міжнародні стандарти фінансової звітності (МСФЗ); національні положення (стандарти) бухгалтерського обліку; цифровізація звітності; прозорість фінансової інформації; корпоративна звітність |
| Description: |
This article investigates the perspectives and strategic directions for enhancing the harmonization of Ukraine's national accounting regulations with International Financial Reporting Standards (IFRS) within the framework of global economic integration. The study emphasizes that the convergence of domestic regulations with IFRS is a critical prerequisite for improving the transparency, comparability, and credibility of corporate reporting. The analysis identifies several priority development areas: refining the conceptual framework of national standards, expanding fair value measurement, improving consolidated reporting, and integrating digital technologies–specifically the XBRL format – for automated data exchange and validation.Special attention is directed toward the institutional and professional dimensions of harmonization, highlighting the necessity of strengthening the competencies of accountants, auditors, and financial analysts in applying IFRS-based methodologies. The study stresses the importance of developing unified methodological guidelines and robust regulatory mechanisms to ensure the consistent application of accounting principles across diverse economic sectors. The success of ongoing reforms is shown to depend on the depth of digitalization, specialized personnel training, and the modernization of the legal framework, which collectively define the state's European integration trajectory.The results confirm that effective harmonization improves the investment climate, fosters corporate transparency, and increases the competitiveness of Ukrainian enterprises. In the long term, the integration of digital reporting technologies and sustainable disclosure practices is expected to transform financial reporting into a comprehensive information system supporting strategic decision-making and sustainable business development. This evolution is vital for aligning Ukraine’s economic infrastructure with European Union requirements and ensuring institutional resilience in the global market. ; В статті ... |
| Document Type: |
article in journal/newspaper |
| File Description: |
application/pdf |
| Language: |
Ukrainian |
| Relation: |
https://journals.oa.edu.ua/Economy/article/view/4510/4153; https://journals.oa.edu.ua/Economy/article/view/4510 |
| DOI: |
10.25264/2311-5149-2025-39(67)-223-229 |
| Availability: |
https://journals.oa.edu.ua/Economy/article/view/4510; https://doi.org/10.25264/2311-5149-2025-39(67)-223-229 |
| Accession Number: |
edsbas.1697126 |
| Database: |
BASE |