id: 28594
Title: Quality of Financial Reporting of the Enterprise: Evaluation Methodology
Authors: Pravdiuk N., Bondarenko V., Pokynchereda V., Timchenko O.
Keywords: quality of financial reporting, quality of accounting information, integral indicator of quality of financial reporting, qualified model of assessment of quality of financial reporting
Date of publication: 2021-06-02 14:54:50
Last changes: 2021-06-02 14:54:50
Year of publication: 2021
Summary: The article substantiates the necessity of carrying out the assessment of the quality of financial reporting of the enterprise with the purpose of inserting the level of its information filling to the needs of users and increasing their confidence in the institute of accounting. Proceeding from it theoretical and methodological positions of estimation of quality of the financial reporting on the basis of use of the theory of qualimetry are developed. The proposed model covers three consecutive stages, which provide for the description of the process of assessing the quality of financial reporting, the formation of a system of indicators for assessing the quality of financial reporting and determining the scale of their assessment, the quantitative assessment of qualitative properties of financial reporting, the analysis of the results of assessing the quality of financial reporting and management decisions. It is grounded that practical application of the developed method of assessment of financial reporting quality in contrast to the existing methods allows the development of separate models of assessment of financial reporting quality taking into account the needs of specific groups of users of accounting information and in accordance with the priority of qualitative properties of financial reporting defined by them.
URI: http://socrates.vsau.org/repository/getfile.php/28594.pdf
Publication type: Статті Scopus/Web of Science
Publication: European Journal of Sustainable Development. 2021. № 10 (2). Р. 113-126.
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Published by: Адміністратор
File : 28594.pdf Size : 596446 byte Format : Adobe PDF Access : For all
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