Parkhomenko V. The Reforming Of Accounting In Ukraine: The Methodological And Legislative Provision

Methodological and practical aspects development of the national accounting system oriented to the market relations and International Accounting Standards.The purpose of research: to substantiate the necessity of creation the multilevel system of accounting normative regulating in Ukraine.Methods: induction, deduction, analysis and synthesis, comparisons, scientific abstract.Theoretical and practical results: the actual problems related to methodological and practical issues improvement of accounting regulating in Ukraine are investigated and solved. The results of investigation may be used in author’s publications, teaching materials and conference reports as well as to provide guidance for accounting reforming in Ukraine.Scientific novelty: consists of disclosure and solving the theoretical and practical problems of accounting regulating during the process of creating the national accounting system in accordance with market environment requirements and oriented to the reasonable usage of International Accounting Standards.Degree of introduction: the results of research are used in the activity of Ministry of Finance of Ukraine and in educational process of Zhitomir Institute of Engineering and Technology and Kiev University of Economics and Transport Technology in teaching the courses such as “Theory of Accounting”, “Financial Accounting”, “Management of Finance ”.Efficiency: use of results of research rises the reliability and accuracy of accounting information oriented to the different groups of interested users.Sphere, branch of use: economic activities of enterprises of all forms of ownership and entrepreneurship.