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BUSINESS INFORM №9-2015

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42

Section: Accounting and Auditing
UDC 657.1.012
Kharlamova O. V.
Options for Organizing the Process of Transition to Preparation of the IFRS Reporting (p. 266 - 270)

The article is aimed at systematization of frameworks, identifying opportunities and threats in the use of insourcing, outsourcing and co-sourcing as options for organizing the process of transition to preparation of IFRS reporting and choosing the most optimal among them. Definition of insourcing, outsourcing and co-sourcing has been formulated, their advantages and disadvantages have been systematized, opportunities and risks that accompany their use have been disclosed. Criteria for assessing insourcing, outsourcing and co-sourcing in terms of their impact on organizing the process of transition to preparation of IFRS reporting have been elaborated. An authorial expert assessment of the criteria identified has been carried out according to the 3-point scale that reflects the risks, disadvantages, advantages and possibilities of insourcing, outsourcing and co-sourcing for companies. It has been substantiated that insourcing is a clear «leader» concerning the promptness of decision-making, flexibility of the transformation process, responsibility of workers and preservation of confidential information. It has been proven that co-sourcing creates more opportunities for the company's employees involved in the process of transition to preparation of the IFRS reporting, provides high quality of financial reporting, while outsourcing is accompanied by significant risks. It has been substantiated that co-sourcing, i.e. cooperative effort of the company's internal staff and the involved professionals, is the best option for organizing the transition to preparation of the IFRS reporting.
Keywords: international financial reporting standards, transition to IFRS, insourcing, outsourcing, co-sourcing
Fig.: 1. Tabl.: 1. Bibl.: 10.

Kharlamova Olena V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Financial and Economic Security, Accounting and Auditing, O. M. Beketov National University of Urban Economy in Kharkiv (17 Marshala Bazhanova Str., Kharkіv, 61002, Ukraine)
Email: [email protected]

Article is written in Ukrainan
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Reference to this article:
Kharlamova, Olena V. (2015) “Options for Organizing the Process of Transition to Preparation of the IFRS Reporting.” Business Inform 9:266–270.


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