The theoretical, methodological and practical aspects of changes in financial reporting and source documents specific toUkrainian enterprises in the new conditions resulting from the application of International Financial Reporting Standards havebeen analyzed. Also, a conceptual approach of...

В статье проанализированы основные отличия между требованиями МСФО и Базельского комитета банковского надзора при составлении финансовой отчетности,...

The international financial reporting standards for the display of deferred tax assets and deferred tax liabilities are analyzed, international practice of tax differences accounting and reporting is overviewed, ways of applying the world experience of tax differences accounting under the Tax...