Financial reporting as an instrument of anti-crisis management

نویسندگان

چکیده

The article considers fnancial reporting as a tool of crisis management, taking into account the innovations current legislation (Code Ukraine on bankruptcy procedures, 2018) and high level unproftability economic entities its inability to ensure effectiveness activities. purpose study is summarize main provisions preparation submission in accordance with national international standards justify mandatory use management entities. methodological basis fundamental principles theory fnance management. Monographic method, theoretical method comparative analysis, tabular were used achieve objectives study. conceptual bases business are defned certain criteria (regulatory support, essence, composition, formation). balance sheet leading source information for analysis non-current assets, receivables payables, investments along liquidity stability indicators. income statement production costs proftability. Defciencies system support condition comprise lack integration orders Ministry Justice forms reporting. Guidelines identifying signs insolvency actions conceal bankruptcy, fctitious or January 19, 2006 № 14 National regulation (standard) accounting 1 have been adapted order improve context Key words: insolvency, reporting, regulations (standards) accounting, standards.

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Financial Reporting Fraud Detection: An Analysis of Data Mining Algorithms

In the last decade, high profile financial frauds committed by large companies in both developed and developing countries were discovered and reported. This study compares the performance of five popular statistical and machine learning models in detecting financial statement fraud. The research objects are companies which experienced both fraudulent and non-fraudulent financial statements betw...

متن کامل

The Conceptual Framework for Financial Reporting as an Upper Domain Ontology for Financial Reporting

The Conceptual Framework for Financial Reporting (CFfFR) was developed to provide guidance to users and preparers of financial reports and standards. However, general consensus within the accounting community is that the Conceptual Framework fails to achieve the stated intended purpose. This paper reports on an interpretive research study to understand the role, position, content and usage of t...

متن کامل

IT Performance Management in a Financial Crisis: An informal Report

One of the hardest but also most exciting experiences ever for a capacity planner and performance specialist is having the possibility of working in the middle of a financial crisis. In the summer of 2002 I was in charge of the capacity planning and performance office of a major American bank in Buenos Aires, Argentina, and I was in the eye of the storm during the entire crisis. This session is...

متن کامل

Provide an optimal audit model to reduce fraudulent financial reporting

Fraud in financial reporting and accounting has grown significantly in recent years due to the financial crises created in companies, so that fraud has become a political and economic issue and today the legislature, the accounting profession and the causes The creation of fraud in it as well as the ways to deal with fraudulent behavior in financial statements have received special attention. T...

متن کامل

Financial Reporting: An Internet Clearinghouse

The creation of accounting transactions has been changed from a manual to computerized recording. In many operational applications the accounting entries are generated as a byproduct of the underlying transactions (such as sales), thus making it possible to shorten the existing delays in creation of accounting data. Under this method it is possible to issue financial statements monthly or weekl...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: ????????? ?? ?????????? ???

سال: 2022

ISSN: ['2310-9262', '2415-7554']

DOI: https://doi.org/10.33245/2310-9262-2022-172-1-131-139