期刊名称：Journal of Economics and Economic Education Research
印刷版ISSN：1533-3604
出版年度：2020
卷号：21
期号：6
页码：1-4
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Implementation of the Association Agreement between Ukraine and the EU creates additional opportunities for small and medium-sized businesses. In order to understand the information on the financial condition and results of small and medium-sized enterprises, Ukrainian accounting legislation has been brought into line with European Directives. An article on self-determination of the expediency of applying International Standards for the preparation of financial statements was introduced into the Law on Accounting and Financial Reporting in Ukraine. This enables small and medium-sized enterprises to move from National Accounting Standards to International Financial Reporting Standards for small and medium-sized enterprises.
关键词：Small and Medium-Sized Business Enterprises;International Financial Reporting Standards;Adoption;Transformation;Conversion;Financial Statements.
