Challenges and Reforms in the Accounting System of Ukraine: The Impact of War and Transition to International Standards

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F02819180%3A_____%2F25%3A%230000150" target="_blank" >RIV/02819180:_____/25:#0000150 - isvavai.cz</a>

Výsledek na webu

<a href="https://dbc.wroc.pl/Content/136786/Bohusova_Challenges_and_Reforms_in_the_Accounting_System.pdf" target="_blank" >https://dbc.wroc.pl/Content/136786/Bohusova_Challenges_and_Reforms_in_the_Accounting_System.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.15611/2025.40.5.04" target="_blank" >10.15611/2025.40.5.04</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Challenges and Reforms in the Accounting System of Ukraine: The Impact of War and Transition to International Standards

Popis výsledku v původním jazyce

This chapter examines the transformation of Ukraine’s accounting system from Soviet-era practices to International Financial Reporting Standards (IFRS), focusing on the challenges arising from the coexistence of National Accounting Standards (NAS) and IFRS and the impact of the ongoing war. Based on a qualitative analysis of institutional reports and academic literature, it identifies key barriers to full IFRS convergence, including legislative inconsistencies, limited professional expertise, tax-oriented accounting traditions, economic instability, and weakened regulatory enforcement. The war has further intensified asset impairments, currency volatility, and reporting uncertainty, while corruption and the large informal economy continue to undermine transparency. The chapter concludes that stronger regulatory oversight, expanded IFRS education, digitalisation, and international cooperation are essential to enhance the credibility and resilience of Ukraine’s financial reporting system.

Název v anglickém jazyce

Challenges and Reforms in the Accounting System of Ukraine: The Impact of War and Transition to International Standards

Popis výsledku anglicky

This chapter examines the transformation of Ukraine’s accounting system from Soviet-era practices to International Financial Reporting Standards (IFRS), focusing on the challenges arising from the coexistence of National Accounting Standards (NAS) and IFRS and the impact of the ongoing war. Based on a qualitative analysis of institutional reports and academic literature, it identifies key barriers to full IFRS convergence, including legislative inconsistencies, limited professional expertise, tax-oriented accounting traditions, economic instability, and weakened regulatory enforcement. The war has further intensified asset impairments, currency volatility, and reporting uncertainty, while corruption and the large informal economy continue to undermine transparency. The chapter concludes that stronger regulatory oversight, expanded IFRS education, digitalisation, and international cooperation are essential to enhance the credibility and resilience of Ukraine’s financial reporting system.

Druh

C - Kapitola v odborné knize

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

—

Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2025

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název knihy nebo sborníku

Modern Tools for Fraud Detection: Insights from the V4 and Ukraine

ISBN

9788368394405

Počet stran výsledku

12

Strana od-do

50-61

Počet stran knihy

127

Název nakladatele

Publishing House of Wroclaw University of Economics and Business

Místo vydání

Wroclaw

Kód UT WoS kapitoly

—