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Editorial

Anna Szychta • Zeszyty Teoretyczne Rachunkowości (2025)

Dear Authors and Readers,The closing issue of “Zeszyty Teoretyczne Rachunkowości” (ZTR, “The Theoretical Journal of Accounting”) for 2025, vol. 49, number 4, once again provides an engaging and multidimensional review of contemporary resear...

DOAJ Open Access (DOAJ) DOI: 10.5604/01.3001.0055.5421

CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: INTEGRATED POLICY

N. Savina, N. Pozniakovskа, O. Miklukha • Фінансово-кредитна діяльність: проблеми теорії та практики (2021)

Abstract. The project of the International Accounting Standards Board that updates and develops international accounting standards (IASB) has been lasting more than twenty years. In Ukraine, International accounting standards were adopted a...

DOAJ Open Access (DOAJ) DOI: 10.18371/fcaptp.v1i36.227624