The 25 reference contexts in paper KUCHER (2016) “Консолідована фінансова звітність в Україні: стан нормативно-правового регулювання // CONSOLIDATED FINANCIAL STATEMENTS IN UKRAINE: NORMATIVE AND LEGAL REGULATION STATE” / spz:ztu:ven:79435

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    Kucher, 2016 Table 1 Dynamics of amount of entities for 2006-2016 (thousand. hryvna) Years Organizational and legal form of economy Subsidiary enterprise Joint-stock company Association Corporation Consortium Concern Cooperative society Other associations Other organizational and legal forms of economy total The source: summarized on the base of:
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    [15, с. 100]
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    , [17, с. 74], [16, с. 81] The purpose of the article is to analyze the current state of normative and legal ensuring of financial reporting consolidation process in Ukraine. Statement of the research.
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    Kucher, 2016 Table 1 Dynamics of amount of entities for 2006-2016 (thousand. hryvna) Years Organizational and legal form of economy Subsidiary enterprise Joint-stock company Association Corporation Consortium Concern Cooperative society Other associations Other organizational and legal forms of economy total The source: summarized on the base of: [15, с. 100],
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    [17, с. 74]
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    , [16, с. 81] The purpose of the article is to analyze the current state of normative and legal ensuring of financial reporting consolidation process in Ukraine. Statement of the research.
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    , 2016 Table 1 Dynamics of amount of entities for 2006-2016 (thousand. hryvna) Years Organizational and legal form of economy Subsidiary enterprise Joint-stock company Association Corporation Consortium Concern Cooperative society Other associations Other organizational and legal forms of economy total The source: summarized on the base of: [15, с. 100], [17, с. 74],
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    [16, с. 81]
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    The purpose of the article is to analyze the current state of normative and legal ensuring of financial reporting consolidation process in Ukraine. Statement of the research.. The regulation of consolidated financial statement preparing order and the consolidation of their separate indices in Ukraine are controlled by a set of normative and legal acts, the main of which are
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    Table 2 Normative and legal acts which regulate peculiarities of consolidated financial statement preparing National standard International standard 1 2 Financial statement providing order No 419 of 28.02.2000 with changes and supplements
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    [14]
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    International financial statement standard 1 «The first use of International standards in financial statements» [4] Continuation of table 2 1 2 The order of ministry of finances of Ukraine «Issue of financial statement preparing» No 37 of 24.02.2000 with changes and supplements [9] International accounting standard 1 «Financial statement providing» [1] National accounting regulation (
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    Table 2 Normative and legal acts which regulate peculiarities of consolidated financial statement preparing National standard International standard 1 2 Financial statement providing order No 419 of 28.02.2000 with changes and supplements [14] International financial statement standard 1 «The first use of International standards in financial statements»
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    [4]
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    Continuation of table 2 1 2 The order of ministry of finances of Ukraine «Issue of financial statement preparing» No 37 of 24.02.2000 with changes and supplements [9] International accounting standard 1 «Financial statement providing» [1] National accounting regulation (standard) 1 «General requirements to financial statements» [10] International financial statement standard 10 «Cons
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    standard 1 2 Financial statement providing order No 419 of 28.02.2000 with changes and supplements [14] International financial statement standard 1 «The first use of International standards in financial statements» [4] Continuation of table 2 1 2 The order of ministry of finances of Ukraine «Issue of financial statement preparing» No 37 of 24.02.2000 with changes and supplements
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    [9]
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    International accounting standard 1 «Financial statement providing» [1] National accounting regulation (standard) 1 «General requirements to financial statements» [10] International financial statement standard 10 «Consolidated financial statements» [5] National accounting regulation (standard) 2 «Consolidated financial statements» [11] International financial statement standard 13 «Bu
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    with changes and supplements [14] International financial statement standard 1 «The first use of International standards in financial statements» [4] Continuation of table 2 1 2 The order of ministry of finances of Ukraine «Issue of financial statement preparing» No 37 of 24.02.2000 with changes and supplements [9] International accounting standard 1 «Financial statement providing»
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    [1]
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    National accounting regulation (standard) 1 «General requirements to financial statements» [10] International financial statement standard 10 «Consolidated financial statements» [5] National accounting regulation (standard) 2 «Consolidated financial statements» [11] International financial statement standard 13 «Business association» [8] «Enterprises’ association» [12] International fi
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    of International standards in financial statements» [4] Continuation of table 2 1 2 The order of ministry of finances of Ukraine «Issue of financial statement preparing» No 37 of 24.02.2000 with changes and supplements [9] International accounting standard 1 «Financial statement providing» [1] National accounting regulation (standard) 1 «General requirements to financial statements»
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    [10]
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    International financial statement standard 10 «Consolidated financial statements» [5] National accounting regulation (standard) 2 «Consolidated financial statements» [11] International financial statement standard 13 «Business association» [8] «Enterprises’ association» [12] International financial statement standard 12 «Information disclosure about the shares in other entities» [7] Ac
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    The order of ministry of finances of Ukraine «Issue of financial statement preparing» No 37 of 24.02.2000 with changes and supplements [9] International accounting standard 1 «Financial statement providing» [1] National accounting regulation (standard) 1 «General requirements to financial statements» [10] International financial statement standard 10 «Consolidated financial statements»
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    [5]
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    National accounting regulation (standard) 2 «Consolidated financial statements» [11] International financial statement standard 13 «Business association» [8] «Enterprises’ association» [12] International financial statement standard 12 «Information disclosure about the shares in other entities» [7] Accounting regulation (standard) 19 «Information disclosure about the sides involved» [1
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    No 37 of 24.02.2000 with changes and supplements [9] International accounting standard 1 «Financial statement providing» [1] National accounting regulation (standard) 1 «General requirements to financial statements» [10] International financial statement standard 10 «Consolidated financial statements» [5] National accounting regulation (standard) 2 «Consolidated financial statements»
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    [11]
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    International financial statement standard 13 «Business association» [8] «Enterprises’ association» [12] International financial statement standard 12 «Information disclosure about the shares in other entities» [7] Accounting regulation (standard) 19 «Information disclosure about the sides involved» [13] International financial statement standard 11 «Joint activities» [6] Internationa
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    standard 1 «Financial statement providing» [1] National accounting regulation (standard) 1 «General requirements to financial statements» [10] International financial statement standard 10 «Consolidated financial statements» [5] National accounting regulation (standard) 2 «Consolidated financial statements» [11] International financial statement standard 13 «Business association»
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    [8]
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    «Enterprises’ association» [12] International financial statement standard 12 «Information disclosure about the shares in other entities» [7] Accounting regulation (standard) 19 «Information disclosure about the sides involved» [13] International financial statement standard 11 «Joint activities» [6] International accounting standard 27 «Consolidated and separate financial statements»
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    providing» [1] National accounting regulation (standard) 1 «General requirements to financial statements» [10] International financial statement standard 10 «Consolidated financial statements» [5] National accounting regulation (standard) 2 «Consolidated financial statements» [11] International financial statement standard 13 «Business association» [8] «Enterprises’ association»
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    [12]
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    International financial statement standard 12 «Information disclosure about the shares in other entities» [7] Accounting regulation (standard) 19 «Information disclosure about the sides involved» [13] International financial statement standard 11 «Joint activities» [6] International accounting standard 27 «Consolidated and separate financial statements» [2] International accounting st
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    » [10] International financial statement standard 10 «Consolidated financial statements» [5] National accounting regulation (standard) 2 «Consolidated financial statements» [11] International financial statement standard 13 «Business association» [8] «Enterprises’ association» [12] International financial statement standard 12 «Information disclosure about the shares in other entities»
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    [7]
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    Accounting regulation (standard) 19 «Information disclosure about the sides involved» [13] International financial statement standard 11 «Joint activities» [6] International accounting standard 27 «Consolidated and separate financial statements» [2] International accounting standard 28 «Investments in Associates» [3] Accounting regulation (standard) 23 As table 2 indicates, the cons
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    ] National accounting regulation (standard) 2 «Consolidated financial statements» [11] International financial statement standard 13 «Business association» [8] «Enterprises’ association» [12] International financial statement standard 12 «Information disclosure about the shares in other entities» [7] Accounting regulation (standard) 19 «Information disclosure about the sides involved»
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    [13]
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    International financial statement standard 11 «Joint activities» [6] International accounting standard 27 «Consolidated and separate financial statements» [2] International accounting standard 28 «Investments in Associates» [3] Accounting regulation (standard) 23 As table 2 indicates, the consolidation accounting indices order, consolidated financial statement preparing and their prov
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    statements» [11] International financial statement standard 13 «Business association» [8] «Enterprises’ association» [12] International financial statement standard 12 «Information disclosure about the shares in other entities» [7] Accounting regulation (standard) 19 «Information disclosure about the sides involved» [13] International financial statement standard 11 «Joint activities»
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    [6]
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    International accounting standard 27 «Consolidated and separate financial statements» [2] International accounting standard 28 «Investments in Associates» [3] Accounting regulation (standard) 23 As table 2 indicates, the consolidation accounting indices order, consolidated financial statement preparing and their providing order are regulated by 6 national and 8 international normative a
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    Enterprises’ association» [12] International financial statement standard 12 «Information disclosure about the shares in other entities» [7] Accounting regulation (standard) 19 «Information disclosure about the sides involved» [13] International financial statement standard 11 «Joint activities» [6] International accounting standard 27 «Consolidated and separate financial statements»
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    [2]
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    International accounting standard 28 «Investments in Associates» [3] Accounting regulation (standard) 23 As table 2 indicates, the consolidation accounting indices order, consolidated financial statement preparing and their providing order are regulated by 6 national and 8 international normative and legal acts.
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    12 «Information disclosure about the shares in other entities» [7] Accounting regulation (standard) 19 «Information disclosure about the sides involved» [13] International financial statement standard 11 «Joint activities» [6] International accounting standard 27 «Consolidated and separate financial statements» [2] International accounting standard 28 «Investments in Associates»
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    Accounting regulation (standard) 23 As table 2 indicates, the consolidation accounting indices order, consolidated financial statement preparing and their providing order are regulated by 6 national and 8 international normative and legal acts.
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    The difference is that the national standards single out the pooled statements while the international standards single out the separate ones which definition is indicated and regulated in figure 1 by International accounting standard 27 “Consolidated and separate financial statements”
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    . As for the pooled financial statements, the normative acts don’t define its concept, instead they indicate the entities which have to provide them. The analysis of Financial statement providing order [14] helped define the pooled financial statements as the statements preparing by ministries, central executive authorities managing the enterprises established on public ownership and au
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    As for the pooled financial statements, the normative acts don’t define its concept, instead they indicate the entities which have to provide them. The analysis of Financial statement providing order
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    [14]
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    helped define the pooled financial statements as the statements preparing by ministries, central executive authorities managing the enterprises established on public ownership and authorities managing the enterprises which are under such management.
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    to the legislation prepares financial statements in accordance with international financial reporting standards or the group of enterprises where parent (holding) company prepares financial statements in accordance with international financial reporting standards Consolidated financial statements according to The source: the source formed on the base of
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    [14]
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    Having analyzed the national regulations of accounting standard 23 «Information disclosure about the sides involved» [13], the entities which perform the economic activities connected with financial operations, providing and receiving guarantees and mortgages, have to provide financial statements in accordance with international financial reporting standards while these kinds of
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    or the group of enterprises where parent (holding) company prepares financial statements in accordance with international financial reporting standards Consolidated financial statements according to The source: the source formed on the base of [14] Having analyzed the national regulations of accounting standard 23 «Information disclosure about the sides involved»
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    [13]
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    , the entities which perform the economic activities connected with financial operations, providing and receiving guarantees and mortgages, have to provide financial statements in accordance with international financial reporting standards while these kinds of activities are included in the present national regulation.
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    and receiving guarantees and mortgages, have to provide financial statements in accordance with international financial reporting standards while these kinds of activities are included in the present national regulation. This situation indicates the contradiction between the standards of Accounting regulation (standard) 23 «Information disclosure about the sides involved»
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    and Financial statement providing order [14]. Conclusions and perspectives of further researches. During the current research, we have analyzed the dynamics of domestic entities for the last 10 years and found out the recent negative tendency toward shortening of general amount of business entities.
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    This situation indicates the contradiction between the standards of Accounting regulation (standard) 23 «Information disclosure about the sides involved» [13] and Financial statement providing order
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    [14]
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    . Conclusions and perspectives of further researches. During the current research, we have analyzed the dynamics of domestic entities for the last 10 years and found out the recent negative tendency toward shortening of general amount of business entities.
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    Besides, we have revealed the drawback of domestic normative documents as for the definition of kinds of financial statements which have to be provided by domestic entities. We have also found out the discrepancy between the standards of Accounting regulation (standard) 23 «Information disclosure about the sides involved»
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    [13]
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    and Financial statement providing order [14] in the part of definition of kinds of economic activities about which an enterprise will provide its financial statements following the international financial reporting standards.
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    We have also found out the discrepancy between the standards of Accounting regulation (standard) 23 «Information disclosure about the sides involved» [13] and Financial statement providing order
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    in the part of definition of kinds of economic activities about which an enterprise will provide its financial statements following the international financial reporting standards. Список використаної літератури: 1.
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