СИСТЕМА НОРМАТИВНО-ПРАВОВОГО РЕГУЛЮВАННЯ ОБЛІКУ В УКРАЇНІ

Abstract

The purpose of the study is to analyze the system of regulatory and legal regulation of accounting in Ukraine. The relevance of the study is related to the fact that accounting is the main source of information about the financial and economic activity of the enterprise, and the effectiveness of the organization of accounting and financial reporting depends on the effectiveness of the regulatory system. The article examines the system of normative and legal regulation of accounting in Ukraine. It was determined that the legal regulation of accounting is a system of legislative and regulatory acts that regulate the financial and economic activity of the enterprise and its accounting and financial reporting. The levels of regulatory and legal regulation of accounting in Ukraine are given, namely international norms of law, state original norms of law, Provisions (standards) of accounting, Chart of accounts of accounting and Instructions for its application, methodological recommendations for keeping records, internal regulatory documents at the enterprise on the organization of accounting, and considered the main provisions that are considered at different levels. A comparison of the basic principles of accounting according to international standards of financial reporting and national regulations (standards) of accounting was carried out. The normative-legal regulation of the formation, approval and introduction of changes to the order on the accounting policy of the enterprise as the main internal regulatory document at the enterprise on the organization of accounting and preparation of financial statements was studied. Some problems of legal regulation of accounting in Ukraine are presented, namely, discrepancies in the principles of accounting and preparation of financial statements between the National Accounting Regulations (standards) and International Financial Reporting Standards; It is noted that in order to improve the quality of accounting at Ukrainian enterprises, as well as the information provided in financial statements, it is necessary to optimize the system of normative and legal regulation of accounting.