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
Related Articles
- EP ID EP560550
- DOI 10.31359/2312-3427-2018-3-191
- Views 102
- Downloads 0
НАУКОВІ ЗАСАДИ ДІАГНОСТИКИ ФІНАНСОВО-ЕКОНОМІЧНОЇ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ ЯК ІНСТРУМЕНТ ПРИЙНЯТТЯ РІШЕННЯ
L.V. Ivanchenkova Scientific principles of diagnostics of financial and economic activity of enterprises as a tool of decision-making. The main theoretical positions of the process of diagnostics of financial and economi...
ЕТАПНІСТЬ ЗДІЙСНЕННЯ МОНІТОРИНГУ ЯКОСТІ ПРОДУКЦІЇ У ЗАБЕЗПЕЧЕННІ КОНКУРЕНТНИХ ПЕРЕВАГ ПІДПРИЄМСТВА
A.V. Savitskyi. Product quality monitoring phasing in providing competitive advantages of an enterprise. There were researched and examined the main features of product quality improvement in order to ensure competitive...
ОРГАНІЗАЦІЯ МАРКЕТИНГОВОЇ ДІЯЛЬНОСТІ НА АГРОПРОДОВОЛЬЧИХ ПІДПРИЄМСТВАХ
Shtuchka T.V. The organization of marketing activities of food companies. In the article the theoretical principles and the practical recommendations on the organization of marketing activities in the management of agro-...
РОЛЬ АГРОЛОГІСТИЧНИХ КОМПАНІЙ В ТОРГІВЛІ СІЛЬСЬКОГОСПОДАРСЬКОЮ ПРОДУКЦІЄЮ НА МІЖНАРОДНИХ РИНКАХ
O.I. Lebedinska. The role of agro logistics companies in agricultural trade in international markets. The introduction of transport logistics concepts will create the benefits of transportation and production and storage...
УПРАВЛІННЯ РОЗВИТКОМ БІОЛОГІЧНО ЕНЕРГЕТИЧНОГО ПОТЕНЦІАЛУ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ
Nesterenko S.A. The management of the development of biologically energy potential of agricultural enterprises. Is known that the main problem of the present is that all enterprises of our country faced with constantly c...