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Accounting in Ukraine since Independence: Real Politik, Problems and Prospects
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his paper is a study of the development of accounting in Ukraine since 1990. Ukraine is one of the states created in post-Soviet space where the problems of economic transition have influenced the development of accounting. Until 1997, accounting was mainly for the purposes of taxation, and the tax inspectorate had a large influence over accounting methodology. During the period 1997-99, when accounting and taxation reporting were separated, there were favourable conditions for the creation of an accounting system appropriate to the business needs of Ukraine, however, this opportunity was not grasped. In 2000 Ukraine implemented national accounting standards based on International Accounting Standards (IAS). It transpired that this was premature. The Ukrainian government is now making attempts to return to calculating taxes on the basis of financial accounting. This paper investigates the influences on the development of accounting since 1990, suggests what might be an appropriate system and ends by suggesting that appropriate accounting reforms could commence if the accounting elite unified and worked with the government in the best national interest. However, this may be unlikely, given the political and economic context.
Категория: Мои файлы | Добавил: Irena | Теги: accounting in Ukraine
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