The 17 references with 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

1
Mizhnarodnyj standart buhgalters'kogo obliku 1 «Podannja finansovoi' zvitnosti» (2012), аvailable at: http://zakon4.rada.gov.ua/laws/show/ru/929_013
Total in-text references: 1
  1. In-text reference with the coordinate start=6850
    Prefix
    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»
    Exact
    [1]
    Suffix
    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

2
Mizhnarodnyj standart buhgalters'kogo obliku 27 «Konsolidovana ta okrema zvitnist» (2012), аvailable at: http://zakon4.rada.gov.ua/laws/show/ru/929_045
Total in-text references: 2
  1. In-text reference with the coordinate start=7550
    Prefix
    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»
    Exact
    [2]
    Suffix
    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.

  2. In-text reference with the coordinate start=9736
    Prefix
    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”
    Exact
    [2]
    Suffix
    . 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

3
Mizhnarodnyj standart buhgalters’kogo obliku 28 «Investyci’ v asocijovani pidpryjemstva» (2012), аvailable at: http://zakon4.rada.gov.ua/laws/show/ru/929_046
Total in-text references: 1
  1. In-text reference with the coordinate start=7617
    Prefix
    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»
    Exact
    [3]
    Suffix
    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.

4
Mizhnarodnyj standart finansovoi’ zvitnosti 1 «Pershe zastosuvannja Mizhnarodnyh standartiv finansovoi’ zvitnosti» (2012), аvailable at: http://zakon4.rada.gov.ua/laws/ show/ru/929_004
Total in-text references: 1
  1. In-text reference with the coordinate start=6573
    Prefix
    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»
    Exact
    [4]
    Suffix
    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

5
Mizhnarodnyj standart finansovoi’ zvitnosti 10 «Konsolidovana finansova zvitnist» (2013), аvailable at: http://zakon4.rada.gov.ua/laws/show/ru/929_065/paran2#n2
Total in-text references: 1
  1. In-text reference with the coordinate start=7025
    Prefix
    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»
    Exact
    [5]
    Suffix
    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

6
Mizhnarodnyj standart finansovoi’ zvitnosti 11 «Spil'na dijal'nist» (2013), аvailable at: http://zakon4.rada.gov.ua/laws/show/ru/929_066/paran2#n2
Total in-text references: 1
  1. In-text reference with the coordinate start=7464
    Prefix
    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»
    Exact
    [6]
    Suffix
    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

7
Mizhnarodnyj standart finansovoi’ zvitnosti 12 «Rozkryttja informacii’ pro chastky uchasti v inshyh sub’jektah gospodarjuvannja» (2013), аvailable at: http://zakon4.rada.gov.ua/laws/show/ru/929_067/paran2#n2
Total in-text references: 1
  1. In-text reference with the coordinate start=7311
    Prefix
    » [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»
    Exact
    [7]
    Suffix
    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

8
Mizhnarodnyj standart finansovoi’ zvitnosti 3 «Ob’jednannja biznesu» (2012), аvailable at: http://zakon4.rada.gov.ua/laws/show/ru/929_006
Total in-text references: 1
  1. In-text reference with the coordinate start=7177
    Prefix
    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»
    Exact
    [8]
    Suffix
    «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»

9
The Ministry of Finance of Ukraine (2000), Pytannja skladannja finansovoi’ zvitnosti, аvailable at: http://zakon3.rada.gov.ua/laws/show/z0162-00
Total in-text references: 1
  1. In-text reference with the coordinate start=6781
    Prefix
    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
    Exact
    [9]
    Suffix
    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

10
The Ministry of Finance of Ukraine (2013), Nacional’ne polozhennja (standart) buhgalters’kogo obliku 1 «Zagal’ni vymogy do finansovoi’ zvitnosti», аvailable at: http://zakon5.rada.gov.ua/laws/show/z0336-13
Total in-text references: 1
  1. In-text reference with the coordinate start=6941
    Prefix
    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»
    Exact
    [10]
    Suffix
    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

11
The Ministry of Finance of Ukraine (2013), Nacional’ne polozhennja (standart) buhgalters’kogo obliku 2 «Konsolidovana finansova zvitnist», аvailable at: http://zakon2.rada.gov.ua/laws/show/z1223-13
Total in-text references: 1
  1. In-text reference with the coordinate start=7106
    Prefix
    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»
    Exact
    [11]
    Suffix
    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

12
The Ministry of Finance of Ukraine (2013), Polozhennja (standart) buhgalters’kogo obliku 19 «Ob’jednannja pidpryjemstv», аvailable at: http://zakon0.rada.gov.ua/laws/show/z0499-99
Total in-text references: 1
  1. In-text reference with the coordinate start=7205
    Prefix
    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»
    Exact
    [12]
    Suffix
    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

13
The Ministry of Finance of Ukraine (2013), Polozhennja (standart) buhgalters'kogo obliku 23 «Rozkryttja informacii' shhodo pov’jazanyh storin», аvailable at: http://zakon5.rada.gov.ua/laws/show/z0539-01
Total in-text references: 4
  1. In-text reference with the coordinate start=7396
    Prefix
    ] 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»
    Exact
    [13]
    Suffix
    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

  2. In-text reference with the coordinate start=13431
    Prefix
    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»
    Exact
    [13]
    Suffix
    , 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.

  3. In-text reference with the coordinate start=13926
    Prefix
    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»
    Exact
    [13]
    Suffix
    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.

  4. In-text reference with the coordinate start=15061
    Prefix
    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»
    Exact
    [13]
    Suffix
    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.

14
The Cabinet of Ministers of Ukraine (2000), Porjadok podannja finansovoi’ zvitnosti, аvailable at: http://zakon4.rada.gov.ua/laws/show/419-2000-%D0%BF/ed20150624
Total in-text references: 5
  1. In-text reference with the coordinate start=6461
    Prefix
    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
    Exact
    [14]
    Suffix
    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 (

  2. In-text reference with the coordinate start=9938
    Prefix
    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
    Exact
    [14]
    Suffix
    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.

  3. In-text reference with the coordinate start=13312
    Prefix
    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
    Exact
    [14]
    Suffix
    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

  4. In-text reference with the coordinate start=13969
    Prefix
    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
    Exact
    [14]
    Suffix
    . 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.

  5. In-text reference with the coordinate start=15105
    Prefix
    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
    Exact
    [14]
    Suffix
    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.

15
Derzhavna sluzhba statystyky Ukrai’ny (2015), Statystychnyj bjuleten’ za 2014 rik, Kyiv, 86 p.
Total in-text references: 1
  1. In-text reference with the coordinate start=5558
    Prefix
    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:
    Exact
    [15, с. 100]
    Suffix
    , [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.

16
Derzhavna sluzhba statystyky Ukrai’ny (2016), Statystychnyj bjuleten’ za 2015 rik, Kyiv, 101 p.
Total in-text references: 1
  1. In-text reference with the coordinate start=5582
    Prefix
    , 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],
    Exact
    [16, с. 81]
    Suffix
    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

17
Derzhavna sluzhba statystyky Ukrai’ny (2014), Statystychnyj shhorichnyk Ukrai’ny za 2013 rik, Kyiv, 534 p. KUCHER Svitlana Victorivna – PhD in Economics, Associate Professor, Associate Professor of the audit and accounting department at Zhytomyr State Technological University.
Total in-text references: 1
  1. In-text reference with the coordinate start=5571
    Prefix
    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],
    Exact
    [17, с. 74]
    Suffix
    , [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.