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Journal articles on the topic 'Advantages and disadvantages of non-financial reporting'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Matuszyk, Iwona, and Bartosz Rymkiewicz. "Integrated Reporting as a Tool for Communicating with Stakeholders – Advantages and Disadvantages." E3S Web of Conferences 35 (2018): 06004. http://dx.doi.org/10.1051/e3sconf/20183506004.

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Financial and non-financial reporting from the beginning of its existence is the primary source of communication between the company and a wide range of stakeholders. Over the decades it has adapted to the needs of rapidly changing business and social environment. Currently, the final link in the evolution of organizational reporting, such as integrated reporting, assumes integration and mutual connectivity to both financial and non-financial data. The main interest in the concept of integrated reporting comes from the value it contributes to the organization. Undoubtedly, the concept of integ

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2

KORNIEIEVA, Iuliia. "Single electronic format of non-financial reporting." Naukovi pratsi NDFI 2022, no. 1 (2022): 104–13. http://dx.doi.org/10.33763/npndfi2022.01.104.

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The article highlights the EU experience on gradual introduction of a non-financial reporting system in a single electronic format. The article analyzes the processes of transformation of disclosure requirements in the field of environmental and social impact of economic entities, as well as corporate governance (Environmental Social Governance, ESG), enshrined in the Non-Financial Reporting Directive 2014/95/EU (NFRD) and presented in the draft of the new Corporate Sustainability Reporting Directive (CSRD). The author describes advantages and disadvantages, strengths and weaknesses of the pro

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Dzhikiya, M. K., and S. S. Kirillova. "The importance of reporting on the sustainable development of an enterprise in Russia based on domestic and foreign experience." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 5 (May 21, 2023): 311–24. http://dx.doi.org/10.33920/sel-11-2405-02.

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The article identifies the most important functions of non-financial reporting, as well as the disadvantages and advantages of its Russian format; provides an analysis of the experience of compiling non-financial reports of foreign and domestic large companies; analyzes the structure of the non-financial report of Russian business, compiled in accordance with national and foreign standards using such methods of information analysis as systematization and comparison. New indicators of non-financial reporting «anti-corruption measures», «performance indicators (KPIs) in the field of sustainable

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Плиев, Х. М. "Modern approach to information support of sustainable development: financial and non-financial reporting of the organization." Экономика и предпринимательство, no. 7(120) (July 9, 2020): 1095–99. http://dx.doi.org/10.34925/eip.2020.120.7.226.

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В статье рассматриваются подходы к информационному обеспечению устойчивого развития в аспекте финансовой и нефинансовой отчетности. Исследованы ключевые существующие международные стандарты представления нефинансовой отчетности, степень их внедрения в практику, а также рассмотрены их российские аналоги. Выявлены преимущества и недостатки существующего подхода к представлению в отчетности нефинансовой информации. The article discusses approaches to information support of sustainable development in the aspect of financial and non-financial reporting. The author investigated the key existing inte

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Рабаданова, Ж. Б. "Advantages and disadvantages of automated systems when generating reports." Экономика и предпринимательство, no. 4(129) (May 31, 2021): 1415–18. http://dx.doi.org/10.34925/eip.2021.129.4.285.

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Составление отчетности в соответствии с международными стандартами уже стало привычным для многих российских организаций. Однако далеко не все они используют автоматизированные системы учетного процесса и подготовки финансовой отчетности. Внедрение автоматизации учета данных существенно облегчает труд работников, занятых ее составлением, а также упрощает управление бизнесом компании. Однако не стоит забывать и о том, что автоматизация является сложным и трудоемким процессом. Для ее успешной реализации стоит заранее продумать решение характерных для этого процесса проблем. Данная научная работа

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Sabirova, Zaynab Qadambayevna. "COMPARATIVE ANALYSIS OF METHODS OF TRANSFORMATION OF FINANCIAL STATEMENTS IN ACCORDANCE WITH INTERNATIONAL FINANCIAL STANDARDS." Eurasian Journal of Academic Research 1, no. 3 (2021): 341–44. https://doi.org/10.5281/zenodo.4968763.

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Transformation of financial statements prepared in accordance with national accounting standards into international financial reporting standards is one of the most pressing issues today. Therefore, in this article, I will explain the advantages and disadvantages of comparing IFRS financial reporting methods, the steps of preparing IFRS financial statements, and the differences between IFRS and IFRS.

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POLOVYK, Yevheniia. "Non-financial reporting as a guarantee of corporate social responsibility." SCIENTIA FRUCTUOSA 149, no. 3 (2023): 72–82. http://dx.doi.org/10.31617/1.2023(149)06.

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The relevance of non-financial reporting has been increasing in recent years as companies are increasingly aware of the importance of their responsibility to society, nature, and the economy in general. A non-financial report is an essential tool for dialogue between stakeholders. Companies that are actively engaged in solving social and environmental issues may attract new customers, investors and contribute to sustainable development. Non-financial reporting is one of the main tools that ensure CSR of a business. The need to compile various NFR forms requires time and money. The purpose

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Raxmatullayeva, O'g'iloy Qadamovna, and Akram Abbasovich Karimov. "TRANSFORMATION OF FINANCIAL STATEMENTS ACCORDING TO IFRS." EURASIAN JOURNAL OF ACADEMIC RESEARCH 1, no. 1 (2021): 563–68. https://doi.org/10.5281/zenodo.4726397.

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<em>The article considers the steps of transformation financial statements from National Accounting Standards of Uzbekistan to IFRS through transformation, ways of preparing financial statements in accordance with IFRS, advantages and disadvantages of preparing reporting method in each methods.</em>

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Shabanova, M. R., and R. I. Shumyatsky. "INVESTMENT TAX DEDUCTION AS A SOURCE OF FIXED ASSETS MODERNIZATION FINANCING OR DEPRECIATION REPLACEMENT." Territory Development, no. 3(17) (2019): 20–25. http://dx.doi.org/10.32324/2412-8945-2019-3-20-25.

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The study conducted a comparative analysis of depreciation and investment tax deduction, calculated the economic effect of applying investment deduction, utilizing the appropriate depreciation methods (linear, non-linear) and using the bonus depreciation, identified the main advantages and disadvantages of using the investment deduction, examined depreciation standards in accordance with international financial reporting standards, conducted analysis of the application level of benefits for corporate income tax in the framework of depreciation corporate policy.

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PETRENKO, EKATERINA ANDREEVNA, and VILENA ANATOLYEVNA YAKIMOVA. "ASSESSMENT OF SIGNS OF ACCOUNTING FALSIFICATION REPORTING OF CONSTRUCTION ORGANIZATIONS USING FINANCIAL SIMULATION." Messenger AmSU, no. 93 (2021): 168–73. http://dx.doi.org/10.22250/jasu.93.34.

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In this article, a modern methodological toolkit for identifying the facts of falsification of an organization's financial statements was reviewed and tested. A comparative assessment of the results of factor modeling on the example of construction organizations is presented, the main advantages and disadvantages of the factor modeling method are revealed.

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Liakhovych, Olha, Svetlana Skakovska, and Maria Krechko. "THE ESSENTIAL CHARACTERISTICS OF TRANSPARENT BUSINESS ACTIVITIES: ADVANTAGES AND DISADVANTAGES." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 25(53) (2022): 31–38. http://dx.doi.org/10.25264/2311-5149-2022-25(53)-31-38.

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The paper is devoted to the theoretical aspects of enterprises' transparent activities. The study identified the essence of transparency at the micro level, its main elements and functions. The essence of transparent activity is also defined. Benefits and additional opportunities for transparency are revealed. External and internal effects from the implementation of transparent financial reporting are substantiated. The advantages for the state, consumers, potential investors, financial analysts, audit companies are described. Priority measures to increase business transparency have been ident

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Marchuk, Uliana, and Alona Yurlova. "DIFFERENCE IN THE REFLECTION OF INTANGIBLE ASSETS UNDER IFRS AND NAS REPORTING ON THE EXAMPLE OF AGRARIAN FORMATIONS." Fìnansi Ukraïni 2024, no. 1 (2024): 117–28. http://dx.doi.org/10.33763/finukr2024.01.117.

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Introduction. Over the past ten years, significant changes and improvements have taken place in accounting and auditing, both in legislation and requirements for accounting and auditing. In particular, large enterprises should keep records under International Financial Reporting Standards (IFRS) and ideally reflect their performance in financial statements under IFRS forms. On the Balance Sheet of agricultural formations, one of the main assets is land, but since most enterprises rent it, there is a right to use land plots, which is an intangible asset. It is important for users of financial s

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ПОЛІЩУК, Олена, та Вікторія БІЛОУС. "ВИКОРИСТАННЯ МСФЗ СУБ’ЄКТАМИ МАЛОГО БІЗНЕСУ: ОСОБЛИВОСТІ ВПРОВАДЖЕННЯ ТА ПРОБЛЕМНІ АСПЕКТИ". Herald of Khmelnytskyi National University. Economic sciences 326, № 1 (2024): 267–73. http://dx.doi.org/10.31891/2307-5740-2024-326-42.

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The article is devoted to the study of the use of IFRS by small business entities in Ukraine. Implementation of international financial reporting standards (IFRS) is a significant step on the way to harmonizing the domestic accounting system with international standards. This process should contribute to the improvement of the quality of financial reporting of enterprises, transparency of their activities and competitiveness on the world market. IFRS are global financial reporting standards designed to ensure comparability of financial reporting of enterprises in different countries. In the co

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Прозоров, Денис Вікторович. "ВІДОБРАЖЕННЯ ІНФОРМАЦІЇ ПРО КАПІТАЛИ В ІНТЕГРОВАНІЙ ЗВІТНОСТІ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 1 (23 квітня 2021): 67–73. http://dx.doi.org/10.32620/cher.2021.1.08.

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Formulation of problem. Meeting the needs of stakeholders for the disclosure of financial and non-financial information about the effectiveness of enterprises actualizes the solution of disclosure of information about the contribution of capital to the creation of value added in integrated reporting. The aim of the article is research of problems of formation of the integrated reporting and justification of scientific and methodical recommendations about reflecting indicators of the formation and use of capital in reporting. The object of the research is the process of the formating accounting

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Kulish, Ganna, Viktoria Chepka, and Julia Gavrilenko. "METHODOLOGICAL APPROACHES TO THE ASSESSMENT OF THE FINANCIAL STATE OF THE ENTERPRISE: ADVANTAGES AND DISADVANTAGES." Economies' Horizons, no. 1(23) (March 31, 2023): 106–20. http://dx.doi.org/10.31499/2616-5236.1(23).2023.274304.

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The purpose of the study is a critical review of methodological approaches to assessing the financial condition of enterprises and substantiating on their basis the advantages and disadvantages of modern methods of assessing the financial condition of companies. The article proves that in the conditions of the deterioration of the economic situation in Ukraine as a result of military operations, it is increasingly important not only to establish the effective functioning of economic activities of all business entities, but also to timely detect and assess the signs of crisis phenomena and iden

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Abduganieva, Gulzoda Karimullaevna. "STEP-BY-STEP PROCESS FOR COST ACCOUNTING PRODUCTS WITH HIGH ADDED VALUE." INTERNATIONAL BULLETIN OF APPLIED SCIENCE AND TECHNOLOGY 3, no. 5 (2023): 1275–80. https://doi.org/10.5281/zenodo.7996777.

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This article describes methods for accounting for the production of value-added products. The step-by-step method in accordance with international financial reporting standards is reduced to key elements in the field of management and is covered from a scientific and practical point of view. The advantages and disadvantages of processing with a two-level system are shown.

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Harper, Ashley B., Linda Leatherbury, Ana Machuca, and JoDee Phillips. "The Convergence Of Multinational Standards And Practices In International Financial Reporting." Journal of International Education Research (JIER) 8, no. 4 (2012): 461–66. http://dx.doi.org/10.19030/jier.v8i4.7327.

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The International Financial Reporting Standards (IFRS) is pending a move to incorporate a single set of accounting standards across International borders. The definitive decision for uniting the standards appears to be stalemated. The pending move by the United States to adopt financial reporting practices set forth by the IFRS to encompass a single set of reporting standards bears both advantages and disadvantages for multinational corporations. This paper examines some of the difficulties that can arise by using a single set of standards and addresses two significant studies regarding conver

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Vdovkina, D. A. "REHABILITATION PROCEDURES AS A TOOL FOR OVERCOMING A CRISIS SITUATION IN MODERN ECONOMIC CONDITIONS." Business Strategies 10, no. 5 (2022): 105–8. http://dx.doi.org/10.17747/2311-7184-2022-5-105-108.

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This article discusses the rehabilitation bankruptcy procedures used in Russia today. The greatest attention is paid to the procedures of financial recovery and external management, as the most common and frequently used. The disadvantages and advantages of each of the procedures are noted, as well as the reporting of the FSB on the use of financial recovery and external management in 2021 is analyzed in detail. There is a clear inconsistency of these procedures in our country. The author deduces a number of possible reasons for the unpopularity of rehabilitation procedures. However, there is

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Kononenko, Lesya, Nataliia Sysolina, and Olha Chumachenko. "Reporting of Enterprises in the Conditions of Sustainable Development: Current State, Problems, Prospects, Information Support." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 6(39) (2021): 179–86. http://dx.doi.org/10.32515/2663-1636.2021.6(39).179-186.

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The current stage in the development of mankind is characterized by low problems that cause serious concerns internationally. To solve them, a so-called "conception of sustainable development" was developed. Most scientists to the main components of sustainable development include respect and concern for the community; environmental dignity; social and economic justice; Democracy, non-violence and peace. One of the main components that ensure the implementation of the concept of sustainable development is its information provision, one of the sources of which is the financial statements formed

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FOMINA, Olena, Svitlana SEMENOVA, and Darіa BEREZOVSKA. "TRANSFORMATION OF FINANCIAL REPORTING DURING MARTIAL LAW." Herald of Kyiv National University of Trade and Economics 143, no. 3 (2022): 103–13. http://dx.doi.org/10.31617/visnik.knute.2022(143)08.

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Introduction. Under martial law, businesses need comprehensive support to continue to operate and develop. Credentials are the basis for reporting and decision support. At the same time, the transition of enterprises to the use of international standards and the transformation of financial reporting are key to ensuring the transparency of financial reporting, attracting other partners to cooperation and investors, and supporting international organizations. The aim of the article is to determine the features of the organization and methods of transformation of financial statements of small bu

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Shevchuk, N. S. "Integrated Reporting: Definitions, Principles and Conceptual Bases." Podilian Bulletin: Agriculture, Engineering, Economics, no. 29 (October 30, 2018): 211–20. http://dx.doi.org/10.37406/2706-9052-2018-2-25.

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In spite of the proposal of the International Integrated Reporting Council (IIRC) in 2013 on the structure of the integrated report, the question of the principles of its formation and the concept of integrated reporting in Ukraine remains open. The issue of trust in society and among stakeholders, based on Sztompka’s theory, is extremely relevant in the post-industrial economy. Consequently, our study is devoted to the analysis of the definitions of the concept "integrated reporting", its formation principles and conceptual bases of development in Ukraine. The research was conducted using a c

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Majercakova, Daniela, and Miroslav Skoda. "Fair value in financial statements after financial crisis." Journal of Applied Accounting Research 16, no. 3 (2015): 312–32. http://dx.doi.org/10.1108/jaar-07-2014-0069.

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Purpose – The purpose of this paper is to examine and depict the advantages and disadvantages connected to the fair value, providing the reader with objective information and thorough insight into the problems and benefits of fair value. Partial objectives of this paper are to define the concept of fair value, to provide information about theoretical background and evolution of fair value and to examine and describe the possible future development of fair value. Design/methodology/approach – Findings in the paper are based on study of existing literature and also on study using the open-ended

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Maria, Silvia Avi. "In The Case of False Financial Reporting/False Corporate Communications, Is it Appropriate to Identify Quantitative Thresholds that Trigger Criminal Sanctions, or is it Desirable not to Set Such Thresholds?" Journal of Economics, Finance And Management Studies 4, no. 11 (2021): 2214–27. https://doi.org/10.47191/jefms/v4-i11-13.

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False corporate communications characterised by the circumstance that they are punished with criminal sanctions may be governed by dual legislation: on the one hand, it is possible to identify legislations that provide for quantitative thresholds that must be exceeded to speak of a criminal offence, while in other cases, such points do not exist. This article compares the advantages and disadvantages of the two potential regulations representing the Italian legislation concerning false corporate communications before and after 2015.

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Ponomareva, Tetiana, and Mariia Matiushko. "ANALYSIS OF SOFTWARE PRODUCTS USED FOR AUTOMATION OF ACCOUNTING BY ENTREPRENEURSHIP SUBJECTS." 62, no. 62 (December 31, 2021): 148–55. http://dx.doi.org/10.26565/2524-2547-2021-62-14.

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Nowadays, information technology plays an important role in accounting. They cover various aspects of accounting and are endowed with significant advantages over manual methods. In modern conditions of formation of digital economy in Ukraine the value of efficiency of introduction of information technologies and automation of accounting and financial accounting by subjects of business activity has reached a high level. If for large enterprises it is not difficult to buy ready-made software solutions, then for small businesses and private enterprises it is quite difficult to choose the independ

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Churyk, Natalie Tatiana, Alan Reinstein, and Lance Smith. "Jones Enterprises Real Estate Investment Trust: Comparing U.S. and Canadian Acquisition Accounting, Balance Sheet and Security Commission Reporting, and Initial Public Offering Location." Issues in Accounting Education 33, no. 2 (2018): 35–42. http://dx.doi.org/10.2308/iace-52043.

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ABSTRACT Based on a Big 4 real estate audit partner's client, this case introduces graduate research and advanced financial accounting students to acquisition accounting under U.S. generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS), provides a perspective on real estate investment trusts (REITs), and requires analyzing a U.S. versus Canadian (Ontario) initial public offering (IPO). Students list U.S. and Canadian advantages and disadvantages of REITs, record a portfolio purchase, prepare U.S. GAAP and IFRS balance sheets in order to grasp maj

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Feigel, Marina L., and Anna N. Meitova. "THE SPECIAL FEATURES OF ACCOUNTING AND TAX ACCOUNTING IN THE CONTEXT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1/7, no. 154 (2025): 101–7. https://doi.org/10.36871/ek.up.p.r.2025.01.07.013.

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The article discusses the main points of accounting and tax accounting with the identification and analysis of the essence and development, as well as the specifics of the application of Russian accounting standards and international financial reporting standards. The features and differences of the functioning of the accounting system in the conditions of the availability of Russian standards, mandatory for all parties, and the conditions of the gradual introduction of international standards are considered. The analyzed aspects made it possible to determine the advantages and disadvantages o

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Cherry, Alan A., and Bill N. Schwartz. "Whats The Rush? IFRS, The SEC, And The Pressure On Accounting Instructors To Teach Still More Financial Reporting Rules." American Journal of Business Education (AJBE) 6, no. 2 (2013): 161–76. http://dx.doi.org/10.19030/ajbe.v6i2.7708.

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This paper addresses the problems facing accounting instructors in the U.S. as they struggle with pressure to incorporate IFRS into an already crowded financial accounting curriculum. To help instructors better understand the advantages and disadvantages of financial reporting under IFRS, we provide a critical analysis of arguments that have been made for and against IFRS adoption. This analysis should aid instructors in their design of lectures and assignments related to IFRS. We also show that adoption still faces serious obstacles, including the use of U.S. GAAP in contracts and regulations

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Putri, Vivka Guarda, Dea Natasya Fahira, Arniati Arniati, and Mega Mayasari. "Analisis Perbandingan Aplikasi Akuntansi Berbasis Mobile Untuk UMKM." Journal of Applied Accounting and Taxation 8, no. 1 (2023): 9–20. http://dx.doi.org/10.30871/jaat.v8i1.5016.

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This study aims to provide recommendations for applications suitable for MSME. This study provides more detailed information about accounting-related mobile applications by analyzing application reviews independently through trials of mobile financial reporting applications. Also, it reviews users depending on ratings on Play Store or in the app store. The advantages and disadvantages of the application This is very critical to understand so that micro, small, and medium entrepreneurs can benefit. It is hoped that input will be obtained to develop MSMEs. This exploratory research uses a system

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Anđelković, Tiana, Milica Stanković, and Gordana Mrdak. "APPLICATION OF THE FAIR VALUE CONCEPT IN FINANCIAL ACCOUNTING AND REPORTING IN CRISIS CONDITIONS." KNOWLEDGE - International Journal 61, no. 1 (2023): 95–100. http://dx.doi.org/10.35120/kij61010095a.

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The goal of financial reporting is to inform owners, managers, employees, the state, and all other interested parties about the financial condition and success of the company. In order to make the right decisions, people need to have adequate and timely information. Today, in conditions of uncertainty, crisis, globalization, deregulation, the need for accurate information is still pronounced. As the trend of cyclical movements is constant, the question of the credibility of economic variants, both at the macro and micro level, is increasingly being asked. For these purposes, the concept of fai

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Popov, Nikita K., Yulia N. Kovalenko, Svetlana N. Kovalenko, and Anastasia A. Filipenkova. "ACCOUNTING ASSESSMENT OF DIGITAL FINANCIAL ASSETS OF A COMMERCIAL BANK." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2/7, no. 155 (2025): 120–28. https://doi.org/10.36871/ek.up.p.r.2025.02.07.015.

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This study examines the assessment of digital assets of a commercial bank, the history of its improvement, the current market situation, and possible future scenarios for the existence of digital assets in a few years. The advantages and disadvantages of this type of assets on the organization’s balance sheet are separately indicated. In the field of evaluating digital financial assets of a commercial bank, the legislative acts that form the solution to this issue have been clarified, as well as the main amendments made by the Bank of Russia to introduce a separate line of the balance sheet an

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Trang, Thu, and Nguyen Van Su. "Difference of Gain and Loss on Currency Translation and Conversion." Journal La Bisecoman 1, no. 5 (2021): 27–32. http://dx.doi.org/10.37899/journallabisecoman.v1i5.269.

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This article discusses the advantages and disadvantages of translation and conversion of currency. Foreign currency translation is the process of reporting financial information from one currency to another. Foreign currency transactions take place on the spot, forward, or swap markets. Currencies bought or sold on the spot generally have to be delivered as soon as possible, that is, within 2 working days. Foreign currency translation is carried out to prepare joint financial reports. Translation is simply a change in monetary units, just as a balance sheet expressed in British pounds is resta

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Trang, Thu, and Nguyen Van Su. "Difference of Gain and Loss on Currency Translation and Conversion." Journal La Bisecoman 1, no. 5 (2021): 27–32. http://dx.doi.org/10.37899/journallabisecoman.v1i5.269.

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This article discusses the advantages and disadvantages of translation and conversion of currency. Foreign currency translation is the process of reporting financial information from one currency to another. Foreign currency transactions take place on the spot, forward, or swap markets. Currencies bought or sold on the spot generally have to be delivered as soon as possible, that is, within 2 working days. Foreign currency translation is carried out to prepare joint financial reports. Translation is simply a change in monetary units, just as a balance sheet expressed in British pounds is resta

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Shubina, Svitlana, Oleksii Miroshnyk, Alona Rudenko, Ruzanna Karapetyan, and Dmytro Shevchuk. "FINANCIAL REPORTING AS PART OF THE SYSTEM OF INFORMATION SUPPLY OF MODERN ENTERPRISE MANAGEMENT." Financial and credit systems: prospects for development, no. 2 (November 30, 2021): 16–24. http://dx.doi.org/10.26565/2786-4995-2021-2-02.

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This article presents financial statements as the main source of information support of modern business management. It is noted that financial reporting is a set of reporting forms, compiled on the basis of financial accounting data in order to provide external and internal users with generalized information about the financial condition of the enterprise in a convenient and understandable way for these users to take certain business decisions. The main aspects of accounting information, which serves as information support for making management decisions, are determined in this article. Attent

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Thuy Van, Ha Thi, Vu Thi Kim Anh, and Nguyen Dang Huy. "International Financial Reporting Standards and Orientation of Vietnam: “Roadmap & International Experience”." Accounting and Finance Research 7, no. 4 (2018): 167. http://dx.doi.org/10.5430/afr.v7n4p167.

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Currently, the Ministry of Finance is implementing Decision 480/QD-TTG dated 03/18/2013 of The Prime Minister on approving the Strategy Accounting - Audit 2020, Vision 2030 and implementing the Resolution 35/NQ-CP of the Government dated 16.05.2016 related to the support and development of enterprises by 2020. Accordingly, the development and improvement the legal framework of Financial Reporting standards in Vietnam is one of the key tasks and urgent needs to be developed to meet the requirements of the economy in the period of integration. The system of International Accounting Standards, in

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Kretzmann, Christian, Torben Teuteberg, and Henning Zülch. "Comparability of reported cash flows under IFRS - Evidence from Germany." Corporate Ownership and Control 12, no. 4 (2015): 906–27. http://dx.doi.org/10.22495/cocv12i4csp11.

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IFRS are intended to provide users with transparent and comparable financial information. However, in contrast to US GAAP and German GAAP, IFRS offer considerable flexibility regarding the classification of interest and dividends in the statement of cash flows. We explore the reporting practice of German listed firms and shed light on the determinants of classification choices which aim to increase operating cash flow (OCF). Our findings support prior research in that firms tend to increase OCF under specific circumstances, especially when they are highly leveraged and/or less profitable. More

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Kalelkar, Rachana, and Sarfraz Khan. "CEO Financial Background and Audit Pricing." Accounting Horizons 30, no. 3 (2016): 325–39. http://dx.doi.org/10.2308/acch-51442.

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SYNOPSIS Accounting scholars theorize that audit price is a function of a client's audit and business risk. Existing research finds that the functional expertise of Chief Executive Officers (CEOs) in finance improves financial reporting quality (Matsunaga, Wang, and Yeung 2013), increases profitability, and reduces the likelihood of firm failure (Custodio and Metzger 2014). These factors suggest that auditors' engagement risk decreases when incumbent CEOs possess financial expertise, raising the likelihood that auditors will charge these firms lower fees. In this study, we examine whether CEOs

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Rudkovskii, A. "THE ROLE OF PRUDENTIAL SUPERVISION IN THE FIELD OF INSURANCE SUPERVISION IN UKRAINE." Bulletin of Taras Shevchenko National University of Kyiv. Legal Studies, no. 112 (2020): 43–48. http://dx.doi.org/10.17721/1728-2195/2020/1.112-8.

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The article investigates the current state of the insurance market in Ukraine and the history of its formation. The existing problems that hinder the progressive development of the market and attract investment are considered. Attention is paid to the latest legislative state regulation of financial services markets (banking and non-banking) by one regulator (NBU) and the expediency of its introduction in the non-banking financial sector and its further role. The main levers by which Ukraine will be able to obtain a financial system that meets international standards have been identified. The

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V., Kulyk, Levchenko Z., and Yermolaieva M. "TAXONOMY OF FINANCIAL STATEMENTS ACCORDING TO INTERNATIONAL STANDARTS." Scientific Bulletin of Kherson State University. Series Economic Sciences, no. 41 (March 31, 2021): 81–84. http://dx.doi.org/10.32999/ksu2307-8030/2021-41-15.

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Starting in 2020, some businesses in Ukraine will submit financial statements to government agencies in eXtensible Business Report-ing Language format. These changes in the current legislation require companies that fall under this legislation to use new approaches in preparing and submitting financial statements. eXtensible Business Reporting Language, which stands for eXtensible Business Reporting Language, is an XML-based language for tagging financial data, and enabling businesses to efficiently and accurately process and share their data. eXtensible Business Reporting Language taxonomies

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DRUZHILOVSKAYA, Tat'yana Yu. "Intangible asset accounting outlook: Valuation and reporting." International Accounting 25, no. 11 (2022): 1283–306. http://dx.doi.org/10.24891/ia.25.11.1283.

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Subject. This article discusses the issues related to the regulation of the valuation of intangible assets and reflection of information about them in reporting. Objectives. The article aims to identify the prospects for solving the problematic aspects of the intangible assets valuation and reflection in reporting. Methods. For the study, I used a critical analysis, synthesis, comparison, observation, and the analogy approach. Results. The article identifies problematic aspects of intangible assets valuation and information disclosure in reporting. It presents the results of a study of new app

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IL'INA, Zhanna E. "The conservatism concept in accounting: Evolution and the present time." International Accounting 28, no. 2 (2025): 54–82. https://doi.org/10.24891/ia.28.2.54.

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Subject. This article deals with theoretical and methodological issues of the principle of conservatism in accounting, including its concept and history of development, criticism, psychological aspects, as well as the main approaches to assessing the impact of conservatism in reporting on the investment attractiveness of companies. Objectives. The article aims to study the historical development of the principle of conservatism in international and national accounting practices, analyze the main concepts proposed by the authors of studies on the influence of the principle of conservatism in th

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Eshonqulov, Akmal Qudratovich. "Assessing the Impact of International Cash Accounting Standards on Financial Statements of Enterprises." European Journal of Contemporary Business Law & Technology: Cyber Law, Blockchain, and Legal Innovations 1, no. 2 (2023): 54–62. http://dx.doi.org/10.61796/ejcblt.v1i2.127.

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The adoption of international cash accounting standards by enterprises has become an important topic in the accounting and finance literature. This study assesses the impact of these standards on the financial statements of a sample of enterprises, including their net income, total working capital, and cash flows. The study finds that the adoption of international cash accounting standards leads to improvements in financial reporting quality, including increases in net income, total working capital, and cash flows from operating activities. The study also discusses the advantages and disadvant

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Davydiuk, T., S. Syrtseva, V. Endres, and V. Nadraga. "Methodological aspects of accounting of warranty provision in accordance with international financial reporting standards." Economics, Entrepreneurship, Management 7, no. 2 (2020): 22–32. http://dx.doi.org/10.23939/eem2020.02.022.

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In order to ensure that warranty repair and maintenance costs are included evenly in accordancewith National Accounting Standards and International Financial Reporting Standards, entities are entitled to create provisions under warranty. Creation of such provisions allows to adjust the income and expenses for warranty repair and maintenance and to reasonably distribute expenses between the reporting periods, which helps to optimize the tax burden. The purpose of the article is to review the methodological aspects of accounting of warranty provisions in accordance with International Financial R

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Saragih, Hero Rexy, and Acynthia Ayu Wilasittha. "IMPLEMENTASI TABLEAU DALAM MEMVISUALISASIKAN DATA UNTUK OPTIMALISASI KEPUTUSAN KEUANGAN DALAM PRAKTIK AKUNTANSI." METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist 8, no. 2 (2024): 140–52. https://doi.org/10.46880/jsika.vol8no2.pp140-152.

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This article explores the use of Tableau in visualizing data to optimize financial decision-making in accounting practices. The research aims to understand how Tableau, as an advanced data visualization tool, can support analysis and decision-making within a financial context. The research methodology involved interviews with five experienced respondents who use Tableau for various financial needs. The Speakers were asked to provide insights into the advantages, disadvantages, and benefits of using Tableau to analyze complex financial data. The findings indicate that Tableau enhances efficienc

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NAIDA, Andrii, Iryna NAIDA, Halyna TKACHUK, Tetiana MARKOVA, and Veronika HAVRYLIUK. "Formation, and submission of reporting using information technologies." Ukrainian Journal of Applied Economics and Technology 7, no. 1 (2022): 45–51. http://dx.doi.org/10.36887/2415-8453-2022-1-5.

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The article examines the concept of reporting as an element of the information system of the enterprise. The purpose of the study is to determine the main problems and features of the formation and reporting using modern information technology as an important element of digitalization in Ukraine. The essence of the concepts "financial reporting" and "accounting" is defined. Problems of formation and features of reports with the use of the Internet are revealed. A thorough analysis of the main software and information technologies used to submit electronic reports to control bodies via the Inte

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Barragán, Edwin Favio Valderrama, Maricela Cristina Bravo Cadena, Gloria Angélica Valderrama Barragán, and Dessire Amandiz Castro Valderrama. "Analysis of the impact of International Financial Reporting Standards on taxation: Global trends and challenges." International Journal of Innovative Research and Scientific Studies 8, no. 3 (2025): 4427–36. https://doi.org/10.53894/ijirss.v8i3.7531.

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The study investigates how the adoption of IFRS has affected taxation worldwide. Bibliometrix and VOSviewer were used to assess 278 pertinent publications based on data from the Scopus database. Networks of collaboration, publishing trends, and research trends were found. According to the findings, the adoption of IFRS has increased the comparability and transparency of financial statements, but it has also made fiscal planning more difficult because accounting and tax rules diverge. The tax base and fiscal planning are greatly impacted by the implementation of IFRS, which also affects tax law

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Lazareva, N. A. "A study of the influence of professional judgment and creativity on the composition of financial reporting." Scientific notes of the Russian academy of entrepreneurship 23, no. 2 (2024): 40–49. http://dx.doi.org/10.24182/2073-6258-2024-23-2-40-49.

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The development of the accounting and reporting system in Russia at different historical stages mostly corresponded to the requirements of the time and the state of the economy. At some times, the balance sheet compiled in our country was a role model for other countries, at others, we needed foreign experience to draw up relevant and adequate reporting. Despite the differences between Russian (federal) accounting standards and international financial reporting standards, it should be noted that common approaches are used in the formation of most financial reporting indicators. In this regard,

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Klius, Yuliia, and Oleh Zamai. "METHODS OF VALUATION OF ITEMS OF FINANCIAL REPORTING OF UKRAINIAN ENTERPRISES: UNIFICATION OF NATIONAL AND INTERNATIONAL STANDARDS." Three Seas Economic Journal 4, no. 1 (2023): 24–30. http://dx.doi.org/10.30525/2661-5150/2023-1-4.

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The purpose of the paper is to unify the methods of valuation of items of financial reporting of Ukrainian enterprises on the basis of national and international standards. Methodology. The theoretical aspects of the study are based on international accounting and financial reporting standards, as well as national accounting regulations (standards). The applied aspects consist in specifying the methods of valuation of certain objects of accounting (assets, liabilities, income, expenses) and their reflection in the financial statements. The results of the paper made it possible to determine the

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Khomovyi, S., N. Khomyak, N. Tomilova-Yaremchuk, and V. Litvinenko. "International methods of accounting and giving financial reporting to banking institutions." Ekonomìka ta upravlìnnâ APK, no. 2(159) (November 24, 2020): 115–23. http://dx.doi.org/10.33245/2310-9262-2020-159-2-115-123.

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The article analyzes the trends of annual increase in the number of countries that encourage the use of IFRS in their territories in different companies and in different spheres of activity. Developed system of IFRS implementation, their transparency and openness will further lead to a significant improvement in relations with investors and increase their confidence in banks. The comparison of the status of the IFRS use for organizations around the world has been conducted. The immediate connection between the effective activity of banking institutions in foreign countries and the introduction

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Kadhim, Aqeel Jaber, Sarah Abdulameer Kamil Abugallal, and Rami meteab ali. "Voluntary Disclosure in Industrial Institutions: A Review article." International Journal Of Management And Economics Fundamental 5, no. 5 (2025): 51–56. https://doi.org/10.37547/ijmef/volume05issue05-11.

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Transparency, financial performance, and corporate governance remain to be important considerations with respect to voluntary disclosure by industrial organizations. The paper looks into what motivates companies to voluntarily disclose information, the advantages and disadvantages of this process as well as some possible future trends. It achieves this by reviewing some of the well-known theories in literature that include the Agency Theory, Signaling Theory, Stakeholder Theory, as well as Legitimacy Theory. From these perspectives, it would be argued that firms can make good use of voluntary

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Jain, Arun Kumar. "FINANCIAL REPORTING AND THE ROLE OF ARTIFICIAL INTELLIGENCE IN AUTOMATING AUDITS." INTERNATIONAL JOURNAL OF ADVANCED RESEARCH IN COMMERCE, MANAGEMENT & SOCIAL SCIENCE 08, no. 01(II) (2025): 277–82. https://doi.org/10.62823/ijarcmss/8.1(ii).7358.

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The merging of Artificial Intelligence (AI) with financial auditing and reporting is revolutionizing the face of new-age accounting methods. The paper discusses how revolutionary AI technologies have been to influence the mechanization of auditing tasks and ensure financial statements' precision, efficacy, and authenticity. Conventional audit procedures, being labor-intensive and manual, are being increasingly supplemented or replaced by smart systems with the ability to scan large amounts of data, identify anomalies, and provide real-time insights. The research surveys existing AI application

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