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This article presents an analysis of issues of legal implementation of international norms, principles and standards generally accepted in developed economic countries, in particular, the countries of the European Union and the USA, into the national legal system of financial monitoring of Ukraine. The structural characteristic of the financial monitoring system inherent in any state was taken as a basis, and the authors analyzed the internal national financial monitoring system of Ukraine, its features and gradual modification. The article, through the prism of a review of the main elements of the financial monitoring system, draws conclusions about the possible results of such an implementation, as well as about the prospects for global integration trends in this area further. Following the article, it was concluded that, on the one hand, thanks to active cooperation with authoritative international organizations working in the field of Anti-money laundering and combating the financing of terrorism, the national financial monitoring system was able to rise to a new level of activity in preventing illegal income from entering the legal economy. At the same time, such cooperation was carried out to a greater extent not in a directive and administrative manner, but, in general, had a methodological and consultative nature and dealt with a fairly wide range of issues in this area. On the other hand, it is possible to make a disappointing conclusion that such work, which, of course, brought its positive results, nevertheless, was more carried out on paper, because, when trying to implement some international standards into domestic law, there were a number of difficulties. This reduces the effectiveness of the important and necessary work, which was done in the field of reforming the legal system of financial monitoring of Ukraine. In this regard, Ukraine continues to be under the scrutiny of international organizations and should continue to cooperate with them in the field of Anti-money laundering and combating the financing of terrorism. ; Este artículo presenta un análisis de los problemas de implementación legal de las normas internacionales, principios y estándares generalmente aceptados en los países económicos desarrollados, en particular, los países de la Unión Europea y los EE. UU., En el sistema legal nacional de monitoreo financiero de Ucrania. La característica estructural del sistema de monitoreo financiero inherente a cualquier estado se tomó como base, y los autores analizaron el sistema interno de monitoreo financiero nacional de Ucrania, sus características y su modificación gradual. El artículo, a través del prisma de una revisión de los principales elementos del sistema de monitoreo financiero, extrae conclusiones sobre los posibles resultados de dicha implementación, así como sobre las perspectivas de las tendencias de integración global en esta área. Tras el artículo, se llegó a la conclusión de que, por un lado, gracias a la cooperación activa con organizaciones internacionales autorizadas que trabajan en el campo de la lucha contra el lavado de dinero y la financiación del terrorismo, el sistema nacional de supervisión financiera pudo alcanzar un nuevo nivel. Nivel de actividad para evitar que los ingresos ilegales ingresen a la economía legal. Al mismo tiempo, dicha cooperación se llevó a cabo en mayor medida no de manera directiva y administrativa, sino que, en general, tuvo un carácter metodológico y consultivo y abordó una gama bastante amplia de cuestiones en esta área. Por otro lado, es posible llegar a una conclusión decepcionante de que tal trabajo, que, por supuesto, dio sus resultados positivos, sin embargo, se llevó a cabo más en el papel porque, al tratar de implementar algunas normas internacionales en la legislación nacional, existe Hubo una serie de dificultades. Esto reduce la eficacia del trabajo importante y necesario, que se realizó en el campo de la reforma del sistema legal de supervisión financiera de Ucrania. En este sentido, Ucrania continúa bajo el escrutinio de las organizaciones internacionales y debe seguir cooperando con ellas en el campo de la lucha contra el lavado de dinero y la financiación del terrorismo. ; Este artigo apresentaumaanálise das questões de implementação legal de normas, princípios e padrõesinternacionaisgeralmenteaceitosem países econômicosdesenvolvidos, em particular, os países da UniãoEuropeia e os EUA, no sistema jurídico nacional de acompanhamentofinanceiro da Ucrânia. A característica estrutural do sistema de monitoramentofinanceiroinerente a qualquer estado foi tomada como base, e os autores analisaram o sistema interno de monitoramentofinanceiro nacional da Ucrânia, suas características e modificação gradual. O artigo, através do prisma de umarevisão dos principais elementos do sistema de monitoramentofinanceiro, extraiconclusões sobre os possíveis resultados de tal implementação, bem como sobre as perspectivas de tendências de integração global nessa área. Nasequência do artigo, concluiu-se que, por um lado, graças à cooperação activa comorganizaçõesinternacionais autorizadas que trabalham no domínio do branqueamento de capitais e do financiamento do terrorismo, o sistema nacional de acompanhamentofinanceiroconseguiuchegar a umnovonível de atividade para evitar que a renda ilegal entre naeconomia legal. Aomesmo tempo, essacooperaçãofoi realizada emmaior medida, não de maneiradiretiva e administrativa, mas, emgeral, teveumcaráter metodológico e consultivo e tratou de umamploleque de questõesnessa área. Por outro lado, é possívelfazerumaconclusão decepcionante que tal trabalho, que, é claro, trouxeseus resultados positivos, no entanto, foimais realizado no papel, porque, ao tentar implementar algunspadrõesinternacionais no direito interno, Houveumasérie de dificuldades. Issoreduz a eficácia do trabalho importante e necessário, que foifeito no campo da reforma do sistema jurídico de acompanhamentofinanceiro da Ucrânia. A este respeito, a Ucrânia continua sob o controlo das organizaçõesinternacionais e deve continuar a cooperar comelas no domínio do combate aobranqueamento de capitais e do combate aofinanciamento do terrorismo.

The article presents an analysis of problematic issues concerning the adaptation of the national accounting and financial reporting system of Ukraine to the International Financial Reporting Standards (IFRS). The chosen topic is relevant because of the fact that the domestic economic system is increasingly dependent on the globalization of economic processes and information technologies in the world. The transition of Ukraine to the specified standards is a requirement of time and is conditioned by the necessity to fulfill the country's contractual obligations for further integration with the European Union. The authors considered such world systems as IFRS and the Generally Accepted Accounting Principles (GAAP). The general features of these systems were analyzed.The authors have identified both the systematic advantages and the problems of adaptation of IFRS in Ukraine. Advantages include: providing more detailed, transparent, truthful and accessible information for users; raising the level of investment attractiveness of economic entities through the possibility of their entry into new capital markets, etc. Problems include: the complexity of the practical application of standards through the introduction of new terms, the need for restructuring the philosophy ofaccounting and management personnel, and so on.The paper notes that the successful adaptation of IFRS in Ukraine should be consistent with the general economic priorities of the country's development and is possible only under condition of well-considered actions of state legislatures and executive authorities, international cooperation within the framework of specialized professional organizations on the issues of elaboration of international standards of financial reporting. ; Стаття представляє аналіз проблемних питань щодо адаптації національної системи бухгалтерського обліку і фінансової звітності в Україні до міжнародних стандартів фінансової звітності (МСФЗ). Актуальність обраної теми пов'язана з тим, що вітчизняна економічна система все більшою мірою залежить від глобалізації економічних процесів і інформаційних технологій в світі. Перехід України до МСФЗ є вимогою часу і зумовлений необхідністю виконання договірних зобов'язань країни щодо подальшої інтеграції її до Європейського Союзу. Автори розглянули такі основні світові системи як МСФЗ та Систему загальноприйнятих принципів бухгалтерського обліку (ГААП). Були проаналізовані їх загальні особливості. Авторами були виявлені як систематизовані переваги, так і проблеми адаптації МСФЗ в Україні. Серед переваг: надання більш детальної, прозорої, правдивої і доступної інформації для користувачів; підвищення рівня інвестиційної привабливості суб'єктів господарювання через можливість їх виходу на нові ринки капіталу та ін. До проблем можна віднести: складність практичного застосування стандартів через впровадження нових термінів, необхідність перебудови філософії облікового і управлінського персоналу та інше. В роботі зазначено, що успішна адаптація МСФЗ в Україні має відповідати загальноекономічним пріоритетам розвитку країни і можлива лише за умови виважених дій державних органів законодавчої і виконавчої влади, міжнародної співпраці в рамках спеціалізованих професійних організацій з питань опрацювання міжнародних стандартів фінансової звітності.

This article presents an analysis of issues of legal implementation of international norms, principles and standards generally accepted in developed economic countries, in particular, the countries of the European Union and the USA, into the national legal system of financial monitoring of Ukraine. The structural characteristic of the financial monitoring system inherent in any state was taken as a basis, and the authors analyzed the internal national financial monitoring system of Ukraine, its features and gradual modification. The article, through the prism of a review of the main elements of the financial monitoring system, draws conclusions about the possible results of such an implementation, as well as about the prospects for global integration trends in this area further. Following the article, it was concluded that, on the one hand, thanks to active cooperation with authoritative international organizations working in the field of Anti-money laundering and combating the financing of terrorism, the national financial monitoring system was able to rise to a new level of activity in preventing illegal income from entering the legal economy. At the same time, such cooperation was carried out to a greater extent not in a directive and administrative manner, but, in general, had a methodological and consultative nature and dealt with a fairly wide range of issues in this area. On the other hand, it is possible to make a disappointing conclusion that such work, which, of course, brought its positive results, nevertheless, was more carried out on paper, because, when trying to implement some international standards into domestic law, there were a number of difficulties. This reduces the effectiveness of the important and necessary work, which was done in the field of reforming the legal system of financial monitoring of Ukraine. In this regard, Ukraine continues to be under the scrutiny of international organizations and should continue to cooperate with them in the field of Anti-money laundering and combating the financing of terrorism.

The article presents an analysis of problematic issues concerning the adaptation of the national accounting and financial reporting system of Ukraine to the International Financial Reporting Standards (IFRS). The chosen topic is relevant because of the fact that the domestic economic system is increasingly dependent on the globalization of economic processes and information technologies in the world. The transition of Ukraine to the specified standards is a requirement of time and is conditioned by the necessity to fulfill the country's contractual obligations for further integration with the European Union. The authors considered such world systems as IFRS and the Generally Accepted Accounting Principles (GAAP). The general features of these systems were analyzed.The authors have identified both the systematic advantages and the problems of adaptation of IFRS in Ukraine. Advantages include: providing more detailed, transparent, truthful and accessible information for users; raising the level of investment attractiveness of economic entities through the possibility of their entry into new capital markets, etc. Problems include: the complexity of the practical application of standards through the introduction of new terms, the need for restructuring the philosophy of accounting and management personnel, and so on.The paper notes that the successful adaptation of IFRS in Ukraine should be consistent with the general economic priorities of the country's development and is possible only under condition of well-considered actions of state legislatures and executive authorities, international cooperation within the framework of specialized professional organizations on the issues of elaboration of international standards of financial reporting.