Фінансова звітність суб’єктів приватного сектору за національними та міжнародними стандартами: порівняльний аспект

Abstract

The article is devoted to comparing the composition and structure of financial statement forms of private sector entities according to national and international standards. It examines the list of economic entities obliged to submit reports according to IFRS, along with the information that must be disclosed in providing financial statements. The set of financial statements under national and international standards are revised, comparing the provisions of national and international standards regarding the statement of financial position and the statement of comprehensive income.