Formation of non-financial reporting as a tool for managing enterprise sustainable development
Journal Title: Економічний журнал Одеського політехнічного університету - Year 2018, Vol 4, Issue 6
Abstract
The article is devoted to review of changes in the Law of Ukraine "On Accounting and Financial Reporting in Ukraine" in 2017 concerning the management report and the review of standards existing in the world and regulating compilation of non-financial reporting. The necessity of formation of non-financial reporting for the purpose of social and economic development, enterprise activity transparency and capabilities of non-financial reporting positioning as a management tool for sustainable development of the enterprise are substantiated. The problems and non-financial reporting formats initiated in practice are considered. The recommendations concerning the organizational principles of non-financial reporting formation are given. The key aspects that are appropriate to represent in non-financial reporting according to activity sphere are given.
Authors and Affiliations
Viktoriia Kirsanova, Viktor Volodymyrovych Shatskov
Keywords
Related Articles
- EP ID EP564961
- DOI 10.5281/zenodo.2578921
- Views 86
- Downloads 0
Research of specialty of personnel prognosis and modern trends of preparation of scientific and scientific-pedagogical personnel in Ukraine
Determining the required number and staff planning is an urgent task of any organization that needs to be addressed promptly and responding to changes in the socio-economic situation in the country. In view of this, the...
Accounting outsourcing as an innovative instrument for achieving economic benefits
The paper considers outsourcing of bookkeeping. Definition of outsourcing is stated and directions of classification are analyzed. The place of accounting outsourcing among other types of outsourcing, its main advantages...
World achievements in the field of smart innovations
The article investigates the feature of smart - innovations, which consists of the possibility of permanent replacement of intelligent innovations with more advanced solutions. The use of smart-innovations in the smart-c...
Methods of enterprise development: conditions and effectiveness of usage
It is considered that enterprise development is provided with usage of some methods. Using such methods is important for controllability and target character of enterprise development. Notions of "enterprise development"...
Research of financial instruments of enterprise sustainable development
The article is devoted to financial instruments of sustainable development of the enterprise, the essence of factoring and forfaiting is determined. The history of the emergence and development of these instruments is ex...