УДК 657 (075.8)

Севрюков С.А.

Использование мирового опыта применения МСФО в Украине

Київський національний університет імені Тараса Шевченка

The experience of adoption and application of International Financial Reporting Standards in the world is studied. Theoretical propositions, conclusions and offers of practical orientation on the features of IFRS adoption in Ukraine are stated.

Key words: International Financial Reporting Standards (IFRS), the experience of adoption of IFRS, application of IFRS.

В данном докладе исследуется опыт внедрения и применения  Международных стандартов финансовой отчетности в мире. Сформированы теоретические положения, выводы и предложения практической направленности применительно к особенностям внедрения МСФО в Украине.

Ключевые слова: Международные стандарты финансовой отчетности (МСФО), опыт внедрения МСФО, применение МСФО.

The acceleration of economic reforms in Ukraine was made ​​possible by a set of measures, among them a prominent place is designated for stabilization and sustainable economic development. But further development of the country's economy is considered in close relationship with the processes of reformation of accounting and financial reporting. The case in question is adoption of International Financial Reporting Standards - IFRS. The adoption of IFRS in Ukraine makes it possible to make transparent the activities of all market participants through formation of reliable, accurate and unbiased information in all forms of financial reporting.

It should be noted that International Financial Reporting Standards are standards exclusively reporting that is to say the final phase of accounting work. They do not make any special demands for accounting and users can choose any available way to get companies reports under IFRS [3].

International standards are widely used worldwide. There are several levels of their application. Firstly, they are the basis for accounting in many countries. Secondly, international standards serve for most developed countries and the growing number of developing countries and countries with economies in transition as a guide for elaboration of their own standards.

IFRS are also applied at the level of stock exchanges and regulatory bodies that require or allow companies to provide consolidated financial statements according to IFRS (including virtually all the leading exchanges in the world: New York Stock Exchange, NASDAQ, London, Tokyo and Frankfurt stock exchanges, altogether about 70 stock exchanges from 50 countries).

These supranational organizations like the European Union, expressed support for IFRS and the possibility of their use for companies listed on international stock markets, and some organizations use IFRS in preparing their reports (European Bank for Reconstruction and Development, the International Organization of Securities Commissions, International Olympic Committee, OECD, World Bank).

Among the global companies that use IFRS in preparing their statements can be recorded such giants as Microsoft, Nestle, Allianz, ENI, Nokia, Air France, Renault, Deutsche Bank, Olivetti, Roche, Fiat, Volkswagen, Lufthansa, Adidas etc.

Література:

1. Закон України Про бухгалтерський облік та фінансову звітність в Україні  від 16.07.99 р. №996-ХІV // Відомості Верховної Ради України (ВВР). – рік…- № . – ст. 13-14 
2. Міжнародні стандарти фінансової звітності (МСФЗ) [ Електронний ресурс] // Міністерство фінансів України: [сайт]. - Режим доступу: http: www.minfin.gov.ua
3. Laughlin R. Critical accounting: nature, progress and prognosis [текст] / R. Laughlin // Accounting Auditing & Accountability Journal, 1999. - Vol. 12,  №1. – Р. 73-78.