CARDS OF ACCOUNTS OF ENTERPRISES OF EUROPEANCOUNTRIES IN THE CONTEXT OF INTERNATIONAL STANDARDS AND EUROINTEGRATION

Abstract

The article states that the analysis of the experience of individual European countries with a view to adapting Ukrainian accounting practices and reporting to the European model of accounting is very important.

Therefore, the purpose of the article is to study the practice of constructing the accounts of different European countries, compare it with the analogue in Ukraine and draw conclusions about the degree of compatibility of Ukrainian and European models of account plans at the level of synthetic accounts. This will allow us to find out the degree of compliance of the domestic system of accounts with international models.

The article compares the plans of the accounts of companies of the European Union countries (Poland, Germany, France) with a similar design of the accounting plan of Ukrainian enterprises. The features of their construction and common aspects are determined. The current chart of Ukrainian enterprises is in line with the European Continental Accounting Model.