
The article reflects the necessity to apply international financial reporting standards at construction enterprises, in connection with the adoption of amendments to the law "On Accounting and Financial Reporting in Ukraine", and considers the benefits of the transformation of reporting according to national standards to international requirements. It also highlights a number of advantages in applying international standards and the difficulties of transitioning to modern accounting requirements.
economic, international standards of financial reporting; national accounting standards; taxonomy of financial reporting; large; small and micro enterprises in Ukraine; unification of accountin, Економічні науки, міжнародні стандарти фінансової звітності; національні стандарти бухгалтерського обліку; таксономія фінансової звітності; великі; середні малі та мікропідприємства в Україні; уніфікація обліку.
economic, international standards of financial reporting; national accounting standards; taxonomy of financial reporting; large; small and micro enterprises in Ukraine; unification of accountin, Економічні науки, міжнародні стандарти фінансової звітності; національні стандарти бухгалтерського обліку; таксономія фінансової звітності; великі; середні малі та мікропідприємства в Україні; уніфікація обліку.
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