Nishenko L. Harmonization of Accounting and the Financial Reporting of Ukraine with the International Accounting Standards.

The dissertation is dedicated to the development of theoretical, methodological and practical base of harmonization of accounting and the financial reporting and its role in the system of reforming of accounting in Ukraine. The results of the research is: deepening of economic essence of concept "harmonization of accounting"; a chronological periodization of harmonization of the international financial reporting standards and the grouping of internal and external factors of influence on formations of qualitative characteristics of accounting system and the financial reporting; improvement of legal bases of accounting and financial reporting regulation according to the international standards; a formulation of new methodological approaches to accounting and the financial reporting; improvement of a technique of charge of amortization of the fixed assets, the organizations of the account goodwill; the account of joint activity; approaches to drawing up of the consolidated financial reporting. The main results of the dissertation have been applied to practice which promotes the creation of modern system of accounting standards, use of progressive techniques of charge of amortization of the fixed assets, goodwill, to increase of efficiency of the account of joint activity, improvement of quality and reliability of the consolidated financial reporting.