ABOUT INFORMATION POTENTIAL OF REPORTING, BASED ON RUSSIAN AND INTERNATIONAL PRINCIPLES
The the information potential of reporting as a collection of information that has already been recorded on information media and on the basis of which users form their own view of the economic sustainability of the reporting economic entity, which are formed on a generally accepted conceptual basis...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2018-07-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/1091 |
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| _version_ | 1832541885452779520 |
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| author | A. Bodyako |
| author_facet | A. Bodyako |
| author_sort | A. Bodyako |
| collection | DOAJ |
| description | The the information potential of reporting as a collection of information that has already been recorded on information media and on the basis of which users form their own view of the economic sustainability of the reporting economic entity, which are formed on a generally accepted conceptual basis at the international level is disclosed. The article considers the options for the valuation of assets and liabilities that are allowed by international financial reporting standards (IFRS), information support of management decisions. Conclusions are drawn that the structure of corporate reporting has changed significantly, has become branched in composition and information is heterogeneous in content, offers suggestions for its filling in digitalization, digitalization, the use of which will increase the level of information support for management decisions. |
| format | Article |
| id | doaj-art-4c190af8df3e4c74931ebadd68508bd2 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2018-07-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-4c190af8df3e4c74931ebadd68508bd22025-02-04T08:27:56ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152018-07-0107828710.26425/1816-4277-2018-7-82-871091ABOUT INFORMATION POTENTIAL OF REPORTING, BASED ON RUSSIAN AND INTERNATIONAL PRINCIPLESA. Bodyako0Financial University under the government of the Russian FederationThe the information potential of reporting as a collection of information that has already been recorded on information media and on the basis of which users form their own view of the economic sustainability of the reporting economic entity, which are formed on a generally accepted conceptual basis at the international level is disclosed. The article considers the options for the valuation of assets and liabilities that are allowed by international financial reporting standards (IFRS), information support of management decisions. Conclusions are drawn that the structure of corporate reporting has changed significantly, has become branched in composition and information is heterogeneous in content, offers suggestions for its filling in digitalization, digitalization, the use of which will increase the level of information support for management decisions.https://vestnik.guu.ru/jour/article/view/1091accountingdigital economymanagement decisionssysteminformation management supportdigitalizationinformation potential of reporting |
| spellingShingle | A. Bodyako ABOUT INFORMATION POTENTIAL OF REPORTING, BASED ON RUSSIAN AND INTERNATIONAL PRINCIPLES Вестник университета accounting digital economy management decisions system information management support digitalization information potential of reporting |
| title | ABOUT INFORMATION POTENTIAL OF REPORTING, BASED ON RUSSIAN AND INTERNATIONAL PRINCIPLES |
| title_full | ABOUT INFORMATION POTENTIAL OF REPORTING, BASED ON RUSSIAN AND INTERNATIONAL PRINCIPLES |
| title_fullStr | ABOUT INFORMATION POTENTIAL OF REPORTING, BASED ON RUSSIAN AND INTERNATIONAL PRINCIPLES |
| title_full_unstemmed | ABOUT INFORMATION POTENTIAL OF REPORTING, BASED ON RUSSIAN AND INTERNATIONAL PRINCIPLES |
| title_short | ABOUT INFORMATION POTENTIAL OF REPORTING, BASED ON RUSSIAN AND INTERNATIONAL PRINCIPLES |
| title_sort | about information potential of reporting based on russian and international principles |
| topic | accounting digital economy management decisions system information management support digitalization information potential of reporting |
| url | https://vestnik.guu.ru/jour/article/view/1091 |
| work_keys_str_mv | AT abodyako aboutinformationpotentialofreportingbasedonrussianandinternationalprinciples |