Implementation of Directive 2013/34/EU in Ukraine with International Experience
Journal Title: Вісник Київського національного університету імені Тараса Шевченка. Економіка. - Year 2015, Vol 10, Issue 175
Abstract
Basic changes that is contained by Directive of 2013/34/ЄС are grouped in the article. The debatable questions of Directive, certain the European researchers, are exposed. The features of introduction of Directive are distinguished in the separate countries of ЄС on the different levels of the normative adjusting of record-keeping. The necessity of taking into account of national terms is reasonable. The comparative analysis of positions of Directive is carried out with the Ukrainian legislation. Many questions of Directive, that is taken into account in the Ukrainian legislation, are certain. Desirable changes are grouped in the Ukrainian legislation in accordance with the divisions of Directive. The problem questions of імплементації of Directive are exposed in Ukraine.
Authors and Affiliations
Nadiia Gura
Keywords
Related Articles
- EP ID EP244157
- DOI 10.17721/1728-2667.2015/175-10/1
- Views 112
- Downloads 0
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