To regulate financial accounting in Ukraine

The introduction of national regulations of accounting was to bring the national system of accounting and reporting in line with the realities of the market economy and international accounting standards and financial reporting (IAS). This process was ensured that the development of national regulations occurred with the use of IFRS as a basic framework, but also address the economic and legal status of the country and the traditions that exist in the field of accounting. National P (C) will cover almost all existing IFRS, except C, 40 and 41. Some national standards (for example, P (S) BU-12, "Financial investments", P (S) BU-16, "Expenses", etc.) combine several of IAS, and in some cases provide for national standards that do not have similar international the standard. Position (standard) accounting - a normative document, which outlines the principles and methods of financial accounting. The structure of the standard depends on the issues that it addresses. However, each standard must contain key elements: general provisions, which explain his purpose, scope and define all key terms used, methods of assessment records and facilities requirements for the disclosure of information about them in the financial statements. Topic: The role of accounting in the management of the bank, its types and destination