| الوصف: |
The article discusses the challenges and modifications in accounting and financial reporting in Ukraine, especially in light of the ongoing war and digitalization. The article highlights the difficulties of studying this topic due to the abnormal state of affairs caused by the conflict and the associated issues arising from the harmonisation of Ukrainian law with EU standards.The article provides a historical context for Ukraine’s economic and legislative conditions, with a focus on the impact of the conflict and digital transformation initiatives. It mentions a number of legal acts implemented for digital transformation, such as the Concept for the Development of Ukraine’s Digital Economy and Society in 2018–2020 and the Memorandum of Understanding for the Development and Implementation of the Financial Reporting System.“What is the current state of accounting and financial reporting legislation in Ukraine?” The research employs the legal-dogmatic method, analysing the current positive law as stated in written and unwritten European or (inter) national rules, principles, concepts, doctrines, case law, and annotations to the literature.The article discusses in more depth the state regulation of accounting and financial reporting in Ukraine, as well as the responsibilities of various government agencies such as the Ministry of Finance of Ukraine, the National Bank of Ukraine, and the State Treasury Service of Ukraine. In addition, it addresses the current accounting and financial reporting laws in Ukraine, including the application of International Financial Reporting Standards (IFRS) and the categorization of companies according to their size and financial indicators.The article concludes with a comprehensive overview of the accounting and financial reporting environment in Ukraine, highlighting the challenges posed by the conflict and the ongoing digitalisation efforts. |