Work

Financial Reporting of Private Sector Entities According to National and International Standards: a Comparative Aspect

Year: 2024

Type: article

Abstract: The article is devoted to comparing the composition and structure of financial statement forms of private sector entities according to national and international standards. It examines the list of economic entities obliged to submit reports according to IFRS, along with the information that must be disclosed in providing financial statements. The set of financial statements under national and international standards are revised, comparing the provisions of national and international standards regarding the statement of financial position and the statement of comprehensive income.

Source: Экономика: реалии времени

DOI: 10.15276/etr.01.2024.9

Authors: Lіubov Shatskova, Nadiya Novak, Anna Grigoryeva, Anna Simova

Institution: Odesа Polytechnic National University

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4396571317

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Related to: 10