Golov S. Existing condition and perspective of the accounting development in Ukraine

Accounting system in Ukraine. Development of theoretical, methodological and practical approaches of the reforming of accounting in Ukraine. Methods used: deduction, induction, synthesis, comparative analysis, graphic method, statistical methods. The thesis contains the research on the existing conditions and directions of further development of the accounting in Ukraine in terms of international trends of harmonizing financial reporting and current needs of business management. The thesis identifies the existing accounting system in Ukraine, provides suggestions as to differentiation of requirements to financial reporting. The thesis determines measures to be undertaken for implementing IFRS. The thesis considers and generalizes methods of calculating aimed at preparation of management decisions drafts. Substantiated was the necessity of establishing strategy-oriented accounting system. The thesis defines theoretical and methodological basis of global accounting system. Executive and legislative bodies, business entities, educational process.