Comparative research of financial statements of Ukraine and China

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Харківський національний автомобільно-дорожній університет

Анотація

The theoretical, methodological and practical aspects of the formation of financial reporting of an enterprise are studied: the essence and definition of financial reporting are clarified, its composition and types are outlined; the historical stages of the formation of financial reporting in Ukraine and China are studied, the legislative framework and principles of financial reporting are described; the methodology for preparing financial reporting in Ukraine and the stages of its preparation in Ukraine and China are outlined, a comparative analysis of the features of preparing financial reporting and the current charts of accounts in Ukraine and China is carried out.

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Бібліографічний опис

Jinyang, Xu. Comparative research of financial statements of Ukraine and China : bachelor's thesis : 071 Accounting and taxation / Jinyang Xu. – Kharkiv : KHNADU, 2025. – 89 р.