BUSINESS INFORM №7-2014

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Section: Accounting and Auditing
UDC 657.1.013
Rozheliuk V. M.
Normative and Legal Regulation of Accounting as the Determining Factor of its Organization (p. 225 - 229)
In this paper the theoretical bases of normative and legal regulation of accounting system in Ukraine and in the world were revealed, existing models of accounting and reporting organization were researched according to national circumstances of the business structures and accounting management in accordance with them. A comparison of different countries approaches to the development of accounting standards was made, the components of normative and legal regulation of national accounting system based on international experience were revealed, the essence of accounting regulation was disclosed, its objects and subjects were highlighted. The historical aspects of the legal acts development of normative and legal regulation in the formation of the accounting system were defined, the procedure of normative and legal regulation on domestic laws, standards and guidance materials was disclosed, the global experience of legal regulation of the accounting system with a focus on the needs of different groups of users credentials were generalized and the levels of legal regulation in Ukraine with market leverage on business entities were defined.
Keywords: organization of accounting, laws, standards, normative and legal regulation, accounting information, system accounting, standards
Fig.: 2. Tabl.: 2. Bibl.: 8.

Rozheliuk Viktoriia M. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of accounting in the public sector and the services sector, Ternopil National Economic University (11 Lvіvska Str., Ternopil, 46020, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Rozheliuk, Viktoriia M. (2014) “Normative and Legal Regulation of Accounting as the Determining Factor of its Organization.” Business Inform 7:225–229.

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