Conceptual approach to reforming of the national accounting system

Abstract

The monograph presents the characteristics of the current state of accounting in Ukraine and the ways of improving its certain objects within international trends of harmonization of financial reporting and modern requirements for the economy management. The authors provided suggestions for harmonization of accounting in Ukraine, improvement of accounting information, particularly, under the conditions of computer communication accounting. The importance of accounting in the implementation of the company social activity was shown, recommendations on solving the problems of accounting reforming and the company’s assets and costs were given. The issue of accounting and the company’s reporting transformation according to the international requirements is considered as one of the ways of the investment climate improvement in Ukraine. The monograph is intented to be used by researchers, lecturers, teachers, doctoral and post-graduate students of economic specialties of higher education institutions as well as for managers, accountants and economists at the enterprises.