The Methodology for Evaluating the Impact of Applying of IFRS on the Financial Status of Enterprises

Bìznes Inform

Zasadnyi Bohdan A.¹ 

[1] Candidate of Sciences (Economics), Associate Professor, Candidate on Doctor Degree, Department of Accounting and Auditing, Taras Shevchenko National University of Kyiv;

关键词: accountance;    financial reporting;    financial status of enterprises;    IFRS;    adaptation of IFRS;   

DOI  :  

来源: DOAJ

【 摘 要 】

The article discloses peculiarities of the methodology of determining the general influence of the first application of IFRS in the formation of financial statements on the financial status of enterprises (improvement, deterioration or absence of changes in financial status). It also evaluates the preparation and reliability of financial statements for the first time prepared with use of IFRS in order to identify systemacity or formality. The author substantiates the statement that those enterprises whose financial status remained unchanged after the transition to the application of IFRS came from a formal position to transformational adjustments and application of conceptual principles in the formation of financial statements.

【 授权许可】

Unknown