Liudmyla Shkulipa
Verified @gmail.com
Accounting and Taxation
Shkulipa L. is an associate professor with nine years of experience at the National Academy of Statistics, Accounting and Audit, and also at the private university "International European University" in Kyiv, Ukraine. As a Doctor she is responsible for the development of six distance courses on the online MOODLE system, such as: “Organization of Accounting”, “Implementations of IFRS”, “Accounting Policy”, “National Standards and Normative of Accounting”, “International Accounting”, “Taxes and fees administration”. And courses "Statistics" and "International Management" for foreign masters. Also, she is a freelancer-reviewer at the Enago company. The company advises authors to select an appropriate journal according to a research area, peer-reviewing before submitting a paper, and many other services that enhance the quality of the manuscript and accommodate author all publication process.
EDUCATION
PH.D. • 2014 • NATIONAL ACADEMY OF STATISTICS, ACCOUNTING AND AUDIT
Specialization 08.00.09 ‘Accounting, Audit and Analyze’.
The topic of research is ‘Accounting and Analysis Transactions of Social Protection Employees of Enterprise: Theory and Method’.
DR. • 2021 • NATIONAL SCIENTIFIC INSTITUTE OF AGRARIAN ECONOMICS
Specialization 08.00.09 ‘Accounting, Audit and Analyze’.
The topic of research is ‘Concepts of accounting development in terms of IFRS and innovative technologies.
RESEARCH INTERESTS
Digitalization in accounting and auditing; Structured digital reporting; IFRS XBRL Taxonomy; IFRSs; Conceptual Framework for Financial Reporting; Social statements; Integrated statements; Sustainable development
Scopus Publications
Scholar Citations
Scholar h-index
Scholar i10-index
Scopus Publications
Liudmyla Shkulipa
Walter de Gruyter GmbH
Abstract Post-Brexit is currently being researched as not only an important geopolitical change but also as an economically conflicted period that constantly generates many issues in finance, accounting, and taxation. This paper aims to consider, identify and forecast – whether and what – the new directions for the development of IFRS and GAAP UK after Brexit. The research methods are based on a deductive research approach with elements of descriptive content analysis. The results of the study helped to determine the development direction of accounting in the UK after Brexit in the short term – the continued application of IFRS, adopted by the EU. However, it is obtained that the task of the British government – to harmonize its sovereignty with IFRS, taking into account the requirements of the EU – is being successfully implemented. So, the direction of the development of British accounting in the future – is the creation of its mechanism for the approval of national standards, controlled by the government. However, the British accounting system and IFRSs have many unresolved issues after Brexit that might be the subject of future studies.
Lyudmyla Shkulipa
Walter de Gruyter GmbH
Abstract The article examines the impact of updated IFRS on the current convergence of national accounting and reporting rules in Japan, the USA, China, France, Germany, the UK, and Ukraine based on a theoretical analysis of 59 rules and concepts of IFRS. The new differences between the updated IFRS and GAAP of these countries based on the comparative analysis were revealed. The results of the study show currently Ukraine (51%) and the United Kingdom (47%) are the most convergent with IFRS, although their degree of convergence has decreased significantly after recent innovations in IFRS; a new question arises for the UK after Brexit regarding the further application of IFRS; countries with strong national accounting traditions continue to avoid rapid changes in their GAAP; 4) the increase in the convergence of GAAP Japan with IFRS will not be possible shortly. The conclusion states that the main obstacle in the convergent process GAAP and IFRS is that: 1) IFRS are changing based on GAAP USA, rather than vice versa; 2) IFRS do not belong to the “stable to change standards”, so users have a certain distrust of the declared high quality of IFRS. The study results add significant novelty to scientific and practical research on the impact of frequent changes in IFRS both locally and internationally.
Shkulipa Lyudmyla
Springer Science and Business Media LLC
Liudmyla Shkulipa
Walter de Gruyter GmbH
Abstract This article aims to research the major changes in the Conceptual Framework of Financial Reporting; to find out the new gaps in the current document; to group the changes into categories; to analyze the current difficulties and consequences of these changes for a consistent understanding between standard-setters and practitioners. The Onion research model based on the quantitative data collection with elements of descriptive analysis was considered as important contributions to the research methodology of the Conceptual Framework for Financial Reporting investigation. As a result, a comparative analysis of the financial reporting concepts was made between July 1989, September 2010, and March 2018. The implications of results are two-fold. On the one hand, the revised Conceptual Framework is a more comprehensive set of concepts that enhance the understanding between practitioners and standard-setters. On the other hand, it consists of the new gaps most of them in the ―Updating” category. It is concluded that this innovation complicates the reporting process for practitioners because it requires using of additional judgments. Besides, the investigation shows some IFRS are not justified within only the Conceptual Framework that might be the subject for further research.
Sergey Yekimov, Volidymyr Sarychev, Natalya Malyuga, Liudmyla Shkulipa, and Anastasiia Poltorak
EDP Sciences
In this article examines the economic and management reasons for the low profitability of most Ukrainian agricultural enterprises. Due to the low level of salaries, there is a shortage of qualified service personnel. Approximately 90% of agricultural machinery in the fields is obsolete or worn out. The younger generation tends to go to work in the city. Increasing labor productivity will reduce the costs of agricultural enterprises and contribute to the successful functioning of the labor market. Professional development, training and retraining of personnel are essential for agricultural enterprises. Enterprises without government support are experiencing difficulties in solving this problem. In our opinion, an active role of the state in training workers in the agricultural sector of the economy will help to reduce the level of migration of labor resources from rural areas to cities. An increase in the level of responsibility of employees, in our opinion, can be achieved through training and subsequent state certification, with the aim of using their professional knowledge and skills in the future.
RECENT SCHOLAR PUBLICATIONS
MOST CITED SCHOLAR PUBLICATIONS
Publications
Shkulipa L. The impact of Brexit on the further development of IFRS and accounting system in the UK: advantages and disadvantages. Multidisciplinary Research Journal "Cogito". Vol. XII. No. 4 / December 2020. pp. 90-113 (Scopus).
Shkulipa L. Grouping of major changes in Conceptual Framework of financial reporting and analysis of new challenges. Studia Universitatis Vasile Goldiș Arad, Seria Științe Economice. 2021. 31(2). P. 20-44 10.2478/sues-2021-0007 (Web of Science).
Shkulipa L. Evaluation of Accounting Journals by Coverage of Accounting Topics in 2018-2019. Scientometrics. 2021. DOI: 10.1007/s11192-021-03875-5. (Scopus (Q1).
Yekimov S., Sarychev V., Malyuga N., Shkulipa L., Poltorak A. The role of the state in increasing labor productivity in agricultural enterprises of Ukraine. E3S Web Conf. Vol. 254, 2021. International Scientific and Practical Conference “Fundamental and Applied Research in Biology and Agriculture: Current Issues, Achievements and Innovations” (FARBA 2021) (Scopus).
Shkulipa, L. Analysis of Impact of Changes in IFRSs on Convergence of Accounting Systems in World. Studia Universitatis „Vasile Goldis” Arad – Economics Series, vol. 31, no. 3, 2021, p. 75-103. (Web of Science).
Sabluk P.T., Shkulipa L.V., Stetsiuk L.S., Voloshina O.V. Research of International Financial Reporting Standards and Accounting System in the UK in the Post-Brexit Period.
RESEARCH OUTPUTS (PATENTS, SOFTWARE, PUBLICATIONS, PRODUCTS)
Shkulipa L. Accounting Journals: Scopus, Web of Science, SCImago. Berlin: Walter de Gruyter - Sciendo. 2020. 287 p.
Shkulipa L.V. Development of accounting in terms of International Standards of Financial Reporting and innovative technologies: methodology and practice: monograph. Nizhyn: TPK "Orchid", 2020. 616 p. (in Ukrainian)
Industry, Institute, or Organisation Collaboration
Railway, agriculture
INDUSTRY EXPERIENCE
Railway; Agriculture