Formation, disclosure and presentation of information on equity in conditions of increasing transparency of organizations
The issues of increasing the reliability of information about the organization’s own capital, its presentation and disclosure as part of the financial (accounting) statements in the context of the adoption of new federal accounting standards and changes in the requirements of the regulator are consi...
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| Format: | Article |
| Language: | Russian |
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Russian Academy of Entrepreneurship
2021-12-01
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| Series: | Путеводитель предпринимателя |
| Subjects: | |
| Online Access: | https://www.pp-mag.ru/jour/article/view/1577 |
| _version_ | 1797883133358505984 |
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| author | E. A. Naumova |
| author_facet | E. A. Naumova |
| author_sort | E. A. Naumova |
| collection | DOAJ |
| description | The issues of increasing the reliability of information about the organization’s own capital, its presentation and disclosure as part of the financial (accounting) statements in the context of the adoption of new federal accounting standards and changes in the requirements of the regulator are considered. The necessity of increasing the information content of the system of accounting and reporting of equity, including on the basis of international financial reporting standards, is substantiated. The limits of information disclosure due to external and internal factors are analyzed. |
| first_indexed | 2024-04-10T03:46:54Z |
| format | Article |
| id | doaj.art-0dde0fbcef1f436299456fedfa909820 |
| institution | Directory Open Access Journal |
| issn | 2073-9885 2687-136X |
| language | Russian |
| last_indexed | 2024-04-10T03:46:54Z |
| publishDate | 2021-12-01 |
| publisher | Russian Academy of Entrepreneurship |
| record_format | Article |
| series | Путеводитель предпринимателя |
| spelling | doaj.art-0dde0fbcef1f436299456fedfa9098202023-03-13T07:17:39ZrusRussian Academy of EntrepreneurshipПутеводитель предпринимателя2073-98852687-136X2021-12-01144617210.24182/2073-9885-2021-14-4-61-721548Formation, disclosure and presentation of information on equity in conditions of increasing transparency of organizationsE. A. Naumova0Санкт–Петербургский государственный морской технический университетThe issues of increasing the reliability of information about the organization’s own capital, its presentation and disclosure as part of the financial (accounting) statements in the context of the adoption of new federal accounting standards and changes in the requirements of the regulator are considered. The necessity of increasing the information content of the system of accounting and reporting of equity, including on the basis of international financial reporting standards, is substantiated. The limits of information disclosure due to external and internal factors are analyzed.https://www.pp-mag.ru/jour/article/view/1577собственный капиталуставный капиталдобавочный капиталрезервный капиталнераспределенная прибыль (непокрытый убыток)достоверность бухгалтерской (финансовой) отчетностигосударственный информационный ресурсаудиторское заключениебенефициарный собственниктранспорентность организаций |
| spellingShingle | E. A. Naumova Formation, disclosure and presentation of information on equity in conditions of increasing transparency of organizations Путеводитель предпринимателя собственный капитал уставный капитал добавочный капитал резервный капитал нераспределенная прибыль (непокрытый убыток) достоверность бухгалтерской (финансовой) отчетности государственный информационный ресурс аудиторское заключение бенефициарный собственник транспорентность организаций |
| title | Formation, disclosure and presentation of information on equity in conditions of increasing transparency of organizations |
| title_full | Formation, disclosure and presentation of information on equity in conditions of increasing transparency of organizations |
| title_fullStr | Formation, disclosure and presentation of information on equity in conditions of increasing transparency of organizations |
| title_full_unstemmed | Formation, disclosure and presentation of information on equity in conditions of increasing transparency of organizations |
| title_short | Formation, disclosure and presentation of information on equity in conditions of increasing transparency of organizations |
| title_sort | formation disclosure and presentation of information on equity in conditions of increasing transparency of organizations |
| topic | собственный капитал уставный капитал добавочный капитал резервный капитал нераспределенная прибыль (непокрытый убыток) достоверность бухгалтерской (финансовой) отчетности государственный информационный ресурс аудиторское заключение бенефициарный собственник транспорентность организаций |
| url | https://www.pp-mag.ru/jour/article/view/1577 |
| work_keys_str_mv | AT eanaumova formationdisclosureandpresentationofinformationonequityinconditionsofincreasingtransparencyoforganizations |