СУЧАСНI ПИТАННЯ ТРАНСФОРМАЦІЇ ФIНАНСОВОЇ ЗВIТНОСТI
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2018, Vol 1, Issue 3
Abstract
T.I. Yefimenko, V.А. Mamonova, T.O. Cavchuk. Modern issues of transformation of financial reporting. The authors of the article touched upon the methodical issue of introducing taxonomy of financial reporting. This will entail transformational changes in the financial statements. They suggested considering the use of financial statements not only for making managerial decisions, but also for monitoring the social responsibility of the business. The essence of the taxonomy of reporting is disclosed in the context of the classification and systematization of elements of financial reporting. This is an information system and communications. This implies a transformation of reporting indicators. Eliminating the flexible format of the common elements of the financial statements, which are now declared by IFRS, to the model of unification of financial reporting indicators in compliance with the established format. It is proposed to attribute the taxonomy of reporting to logic-mathematical deterministic models. The construction of such models requires a clear plan of action in three steps: a mathematical model - an algorithm of calculation - a computer program. The purpose of the study: to prove that the introduction of the taxonomy of financial reporting is a step in its transformation in the direction of formalization. Reduced attention to the interests of such users of reporting as owners and potential investors. The interest of the public and financial analysts is increasing. This will require the formalization and structuring of reporting for its comparability. Key words: financial reporting transformation, taxonomy, accounting, enterprise information model, management decisions.
Authors and Affiliations
Т. І. Єфіменко, В. А. Мамонова, Т. О. Савчук
Keywords
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- EP ID EP560550
- DOI 10.31359/2312-3427-2018-3-191
- Views 112
- Downloads 0
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