The lack of uniform approaches to the deve­lopment non-financial reporting, presence various international standards makes it impossible deve­lop optimal ways developing such reporting in Ukraine, which worsens CSR information provision domestic business entities. pur­pose this study is determine deve­loping based on inter­national with aim implementing Ukraine. For this, general scientific and...

In recent years, financial reporting as a tool for communicating income and finances to the outside world has been subject of numerous studies. The dissemination this document impacts various areas community life. Generally speaking, is studied from point view rules preparation accounting principles that must be applied truthful transparent. However, in addition these issues, one cannot overloo...

Fraudulent financial reporting has become an important issue in accounting profession, the implementation of self-assessment system appears as incentives to companies to misstate their financial reports to reduce tax obligation. Fraudulent financial reporting may cause fast losses to government income, as well as losses to the users of financial reports; several recent Studies have examined the...