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Тенденции развития финансовой отчетности российских коммерческих организаций // Trends in Developing Financial Reporting of Russian Commercial Organizations

Author

Listed:
  • Oleg Korolev G.

    (Financial University under the Government of the Russian Federation)

  • Олег Королев Геннадиевич

    (Финансовый университет при Правительстве Российской Федерации)

Abstract

The article discusses the interdependent and interrelated trends in changing the practice of forming and presenting financial reports by Russian commercial organizations. The current changes are described considering the role of domestic accounting rules convergence with international financial reporting standards, the transformation of accounting and analytical functions in organizations’ control systems, the necessity of fair presentation of reporting information to get access to external financing sources as well as special features of industries and ways of running the business and managing its finance. The author concludes that the dynamic changes in the practice of generating financial reports by Russian commercial organizations should allow the interested parties to get the relevant information not only about the historical financial results of a company, but also about its plans, prospects, intentions, problems and ways of solving them. В статье рассмотрены взаимосвязанные и взаимообусловленные тенденции изменений в практике формирования и представления финансовой отчетности российскими коммерческими организациями. Охарактеризована роль в происходящих изменениях сближения отечественных правил ведения учета и составления отчетности с Международными стандартами финансовой отчетности, трансформации учетно-аналитической функции в системах управления организаций, необходимости добросовестного и достоверного представления отчетной информации для получения доступа к внешним источникам финансирования деятельности, а также отраслевых специфик, особенностей ведения бизнеса и управления финансами коммерческих организаций. Обосновано заключение о том, что динамичные изменения в практике формирования финансовой отчетности российскими коммерческими организациями должны идти в направлении представления заинтересованным сторонам существенной информации в объеме, позволяющем получить характеристику не только результатов деятельности за отчетный период, но и существующих планов, намерений, проблем и путей их решения.

Suggested Citation

  • Oleg Korolev G. & Олег Королев Геннадиевич, 2016. "Тенденции развития финансовой отчетности российских коммерческих организаций // Trends in Developing Financial Reporting of Russian Commercial Organizations," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 4, pages 7-14.
    • Handle: RePEc:scn:accntn:y:2016:i:4:p:7-14
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    References listed on IDEAS

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