Корпоративна звітність: транспонування положень Директиви 2013/34/ЄС

Svitlana KOROL; Olena FOMINA; Oleksandr ZADNIPROVSKYI

doi:10.31617/zt.knute.2021(118)05

Authors

Svitlana KOROL Kyiv National University of Trade and Economics https://orcid.org/0000-0003-0958-8720
Olena FOMINA Kyiv National University of Trade and Economics https://orcid.org/0000-0002-4962-3298
Oleksandr ZADNIPROVSKYI Kyiv National University of Trade and Economics https://orcid.org/0000-0002-3337-7061

DOI:

https://doi.org/10.31617/zt.knute.2021(118)05

Keywords:

annual financial reporting, management report, structure of financial reporting of enterprises of different categories, powers of the national regulator, internationalization of financial reporting.

Abstract

Background. Corporate reporting is one of the key tools of external communication. Bringing it in line with EU Directive 2013/34 is in line with Ukraine's European integration plan and the interests of Ukrainian business.
The aim of the article is to study the approaches to transposing the provisions of EU Directive 2013/34 on the structure and content of corporate reporting in the EU Member States and in Ukraine to ensure its internationalization.
Materials and methods. The research was conducted using the methods of theoretical generalization, comparative analysis and synthesis, which allowed to assess the domestic practice and prospects of transposition of EU Directive 2013/34.
Results. The provisions of EU Directive 2013/34 on the preparation and publication of annual financial statements are considered. The requirements are systematized and the powers of national regulators to determine the structure and content of financial statements by category of enterprises are analyzed. Approaches to the reform of accounting legislation in the EU member states and in Ukraine are studied. The differences between the measures taken and the prospects for transposition of EU Directive 2013/34 in our country have been identified.
Conclusion. Unlike EU countries, the management report and the report on payments in favor of the state are new forms of reporting. The formation of the regulatory framework for the implementation of EU Directive 2013/34 in Ukraine is not completed yet, their preparation and practical implementation require a certain adaptation period to study foreign experience and create a favorable investment environment. Further in-depth study of the provisions of EU Directive 2013/34, in particular on the structure and content of financial statements of various categories of companies, will allow better understand domestic legislative innovations, reporting of business partners from EU countries and make reporting of Ukrainian companies more transparent and useful to increase their competitiveness and investment attractiveness.

Author Biographies

Svitlana KOROL, Kyiv National University of Trade and Economics

Doctor of Economics, Associate Professor, Professor at the Department of Accounting and Taxation

Olena FOMINA, Kyiv National University of Trade and Economics

Doctor of Economics, Professor, Head of the Department of Accounting and Taxation

Oleksandr ZADNIPROVSKYI, Kyiv National University of Trade and Economics

Candidate of Economic Sciences, Associate Professor, Associate Professor at the Department of Accounting and Taxation

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