КФУ. Карточка публикации. Financial statements of a company as an information base for decision-making in a transforming economy

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FINANCIAL STATEMENTS OF A COMPANY AS AN INFORMATION BASE FOR DECISION-MAKING IN A TRANSFORMING ECONOMY

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2018

Язык

английский

Авторы, сотрудники КФУ

Ахметшин Эльвир Мунирович, автор

Бочкарева Татьяна Николаевна, автор

Осадчий Эдуард Александрович, автор

Библиографическое описание на языке оригинала

Osadchy, E. A., Akhmetshin, E. M., Amirova, E. F., Bochkareva, T. N., Gazizyanova, Y. Y., & Yumashev, A. V. (2018). Financial statements of a company as an information base for decision-making in a transforming economy. European Research Studies Journal, 21(2), 339-350. doi:10.35808/ersj/1006

Аннотация

In connection with the development of transforming the economy, the need for forecasting and analyzing the consequences of managerial decisions becomes more pressing. To substantiate and evaluate such decisions, a tool for prospective analysis of financial statements of companies is used. In recent years, the content and structure of a company's financial statements have undergone significant changes. With the development of economic relations, the principles of organization and methodology of accounting and reporting are also dynamically changing. The issues of reforming financial statements of a company are constantly discussed at international congresses of accountants and other professional forums. The purpose of the study is to improve the concept of preparing financial statements of a company as an information base for taking decisions in a transforming economy. As a result of the research, the economic essence of company's financial statements is substantiated from the point of view of an integrated approach; the importance of financial statements of an organization for effective management is determined; the main financial and non-financial indicators are systematized; it is proposed to introduce a mandatory requirement for disclosure of non-financial indicators in the corporate reporting system; proposals have been elaborated to improve the methods for analyzing financial statements as a tool for managing a company.

Ключевые слова

Balance sheet, Financial indicators, Financial statements, Interested users of financial statements

Название журнала

European Research Studies Journal

URL

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85049645960&doi=10.35808%2fersj%2f1006&partnerID=40&md5=97923700ae60962cc531d0a658c824da

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https://repository.kpfu.ru/?p_id=234996

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Ахметшин Эльвир Мунирович	ru_RU
dc.contributor.author	Бочкарева Татьяна Николаевна	ru_RU
dc.contributor.author	Осадчий Эдуард Александрович	ru_RU
dc.date.accessioned	2018-01-01T00:00:00Z	ru_RU
dc.date.available	2018-01-01T00:00:00Z	ru_RU
dc.date.issued	2018	ru_RU
dc.identifier.citation	Osadchy, E. A., Akhmetshin, E. M., Amirova, E. F., Bochkareva, T. N., Gazizyanova, Y. Y., & Yumashev, A. V. (2018). Financial statements of a company as an information base for decision-making in a transforming economy. European Research Studies Journal, 21(2), 339-350. doi:10.35808/ersj/1006	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=234996	ru_RU
dc.description.abstract	European Research Studies Journal	ru_RU
dc.description.abstract	In connection with the development of transforming the economy, the need for forecasting and analyzing the consequences of managerial decisions becomes more pressing. To substantiate and evaluate such decisions, a tool for prospective analysis of financial statements of companies is used. In recent years, the content and structure of a company's financial statements have undergone significant changes. With the development of economic relations, the principles of organization and methodology of accounting and reporting are also dynamically changing. The issues of reforming financial statements of a company are constantly discussed at international congresses of accountants and other professional forums. The purpose of the study is to improve the concept of preparing financial statements of a company as an information base for taking decisions in a transforming economy. As a result of the research, the economic essence of company's financial statements is substantiated from the point of view of an integrated approach; the importance of financial statements of an organization for effective management is determined; the main financial and non-financial indicators are systematized; it is proposed to introduce a mandatory requirement for disclosure of non-financial indicators in the corporate reporting system; proposals have been elaborated to improve the methods for analyzing financial statements as a tool for managing a company.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	Balance sheet	ru_RU
dc.subject	Financial indicators	ru_RU
dc.subject	Financial statements	ru_RU
dc.subject	Interested users of financial statements	ru_RU
dc.title	Financial statements of a company as an information base for decision-making in a transforming economy	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU