Comparative Analysis of Ukrainian and European Accounting Standards

The relevance of the study is substantiated by need to peculiarities implementation accounting standards in Ukraine. This research focused on comparison Ukrainian, American and European a number key elements. aims problems, perspectives factors that influence international financial standards, conduct analysis make recommendations. method main for investigating this problem, which allowed comparing National Accounting Standards, International Standards system United States Generally Accepted Principles. design observational theoretical structure, prerequisite detailed grounds Ukrainian their comparison. For processing information obtained through comparison, following methods scientific knowledge were used: analysis, synthesis, deduction induction, classification, as well sources, studies, regulations laws. article presents results comparative elements with aim studying Financial Reporting Standards. includes recommendations direction development expansion Materials are practical value accountants, lecturers students specialty “Accounting Audit”, public servants Keywords: stocks evaluation, regulation agricultural business transformation accounting, regulations,