Harmonization of customs regulation and accounting in Ukraine in accordance with international standards

Methods. A combination of general scientific and specialized methods was applied. The dialectical method allowed revealing the interrelation between customs regulation and accounting. The systems approach enabled consideration of customs legislation and IFRS as interconnected elements of the regulatory system. The comparative-legal method was used to compare Ukrainian legislation with IFRS requirements and EU practices. Analysis and synthesis methods detailed problematic aspects of customs value formation. Economic and statistical methods processed data on import-export operations and customs payments. Generalization and induction formed the basis for conclusions and practical recommendations. Results. Significant discrepancies were identified between Ukrainian customs regulation and IFRS, complicating accounting and the preparation of reliable financial statements, particularly regarding customs value, income and expenses, and transfer pricing. Customs administration is oriented toward fiscal control, while IFRS emphasizes information transparency. EU experience confirmed the feasibility of digitizing procedures, integrating databases, and applying the «extended hand» principle. Legislative improvements, integration of information systems, and enhanced professional qualifications were proposed. Novelty. Key discrepancies between Ukrainian customs legislation and IFRS were systematized, concerning customs value, timing of income and expense recognition, and asset classification. An integrative approach to harmonizing accounting and customs procedures was proposed, the methodology for determining customs value was improved, and the digitalization of processes with the creation of an integrated ERP database was justified. Directions for enhancing professional capacity and adapting European and international experience into national legislation were identified. A concept was developed to reduce corruption risks and increase transparency through unified procedures. Practical value. The results can be used to improve the regulatory framework and ensure reliable financial reporting by enterprises. Recommendations on digitization and integration of information systems enhance the efficiency of customs administration, increase transparency, reduce corruption risks, and optimize business interaction with the state. Practical value also includes training specialists and developing methodological materials.