Фінансова звітність: аналіз вимог міжнародних стандартів та подальші напрями адаптації національної системи обліку до МСФЗ

Abstract

Проаналізовано основні вимоги Міжнародних стандартів фінансової звітності, аналіз змін, що відбулись у нормативно-правовому полі та в методиці подання, складання фінансової звітності, подано порівняльну характеристику фінансової звітності (за кожною формою) до змін та після, зазначено позитивні сторони й недоліки, які проігноровані законодавцями в методиці формування показників фінансової звітності, вказано напрями вдосконалення

In the article the basic requirements of International Financial Reporting Standards are analysed, the analysis of the changes that have taken place in the normative – legal sphere and within the methodology of representation, compilation of financial reports is carried out. The comparative characteristic of financial statements (for each form) both before and after changes is given. Advantages and disadvantages ignored by the legislators in the methodology of the formation process of financial statements are indicated and directions for improvement are proposed by the author. IFRS is not a dominant factor among legislative acts that regulate the procedure of compilation of financial reports in any country. However, they contribute to the improvement and harmonization of financial reporting of various countries. They can be used as base requirements by different countries that are developing their own national standards. Nowadays IFRS are used as follows: as national standards for financial reporting; as basic approach for certain countries; as the requirements that form Stock Exchanges and regulatory authorities on request for specific performance; as the requirements imposed by the World Bank, etc. Nevertheless, the limiting factors of standardization of financial reporting are not only national standards of accounting but some other factors which include in particular economic and political situation in the country, national historical traditions, the rate of inflation in the country, the users of financial information and their priority targets, theoretical concepts of financial accounting, financial management position at the market, professional personnel training. These factors certainly influence the differences in the accounting systems of different countries however the agreement can be found by standardizing financial statements for the purpose of readability and the possibility of interpretation by different users.