Petruk O. Development of national accounting system in Ukraine: strategy, harmonization, regulation

National accounting system in the context of its harmonization on the national and international levels. Development of theoretical, methodological and practical statements on accounting harmonization and regulation in Ukraine on national and international levels. Methods: dialectical principle of historism, general methodological bases of systematic approach, comparison, hypothetic and didactic method, analysis and synthesis, abstracting, induction and deduction, idealization. Theoretical and practical results: the thesis broadens the overview on the ways of accounting development in the context of economy internalization, incorporation of professional judgment concept; clarification of role of Chart of Accounts and Accounting Policies in the system of Accounting regulation. Sphere of usage: the activity of governmental management bodies and business entities, which keep accounting. Theoretical and methodic results of research have found their reflection in the educational process.