id: 25425
Title: Necessity and peculiarities of reforming the financial reporting of an agricultural enterprise oriented towards the achievement of strategic objectives of sustainable development
Authors: Gudzenko N., Metelytsia V.
Keywords: economic, NPSB, IAS, IFRS
Date of publication: 2020-08-07 08:53:20
Last changes: 2020-08-07 08:53:20
Year of publication: 2020
Summary: The purpose determines the content of further research which provides the consecutive solution of the following problems of theoretical and applicable nature: studying and generalization of modern approaches to the interpretation of the essence of the reporting and reporting information in domestic and international practice, trends and consistent patterns of development of the reporting as an element of a control system focused on the achievement of strategic objectives of sustainable development for optimization of its structure on condition of observance of all principles of formation; systematization of the existing methodical provisions of NPSB, IAS and IFRS concerning forms of financial and social statements, their content, identification of shortcomings for development of offers for improvement of the structure of reporting, recognition, and improvements of certain elements of the reporting; accounting and reporting characteristics of accounting principles and assessment of their practical application in the formation of reporting information are one of the main factors in the formation of accounting policy of the enterprise aimed at optimization of the management system in conditions of sustainable development; studying the possibilities of formation of integrated financial reporting for agrarian enterprises.
URI: http://socrates.vsau.org/repository/getfile.php/25425.pdf
Publication type: Монографії видані за кордоном
Publication: Theoretical and practical aspects of the development of the European Research Area : monograph / edited by authors. - 1st ed. - Riga, Latvia : Baltija Publishing, 2020. - P. 69-92.
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Published by: Адміністратор
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