Trends in the development of accounting in the context of Ukraine’s European integration aspirations

Abstract

The relevance of the research topic lies in revealing of the trend of accounting in the context of Ukraine’s European integration aspirations through the study of theoretical issues and experience of Ukraine. The reforming of accounting has already been launched in Ukraine, but this path is quite difficult and slow; however, it is of great importance in the formation of the economic significance of Ukraine and its adaptation to international requirements. In recent years, reform has become even more important, as the country’s European integration aspirations determine the rapid development of all economic sectors. Today’s challenges, such as the aftermath of the COVID-19 pandemic and military action in Ukraine, are modifying business conditions and making it urgent to propose ways to reform and address trends in accounting in Ukraine. The purpose of the study is to reveal the trend of accounting in the context of Ukraine’s European integration aspirations through the disclosure of theoretical issues and experience. The analysis of the problem proved that a large number of problems associated with the development of accounting existed, and there was an urgent need for its detailed study and solution. The results of the study highlighted the features of accounting in the European integration environment and the characteristics of the stages of development of accounting. The practical significance of the research results is the possibility to apply them on the Ukrainian enterprises in order to improve the skills of accountants in theoretical knowledge and possible application in the discipline of “Accounting” in universities.