December 10, 2024 – a meeting as a part of the work of the scientific group of the Department of Accounting and Taxation “Accounting, Analysis, Audit and Taxation: International Context” (scientific leader – Ph.D, Associate Professor Zhanna Oleksich) was held.
The meeting of the circle took place in the form of discussion of practical cases and debates, devoted to international ethical standards of accountants and auditors. Another topic of discussion was the problematic aspects of the theory and practice of Ukraine’s transition to accounting and reporting according to international standards.
Rapid economic development and the dominance of international corporations in the world led to the need to increase trust in accounting staff who operate accounting information. Given the peculiarities of the accounting profession, the importance of accountants in the fight against corruption in the world is determined. The accounting profession is not limited to the requirements of national legislation, at the same time, accounting principles are built on standards that are quite often harmonized with international ones. Requirements regarding the ethical aspects of the profession are regulated by the International Code of Ethics of Professional Accountants. It was this question that sparked a productive discussion at the group meeting.
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Prepared by Ph.D, Associate Professor Zhanna Oleksich.