ABOUT INFORMATION POTENTIAL OF REPORTING, BASED ON RUSSIAN AND INTERNATIONAL PRINCIPLES

The the information potential of reporting as a collection of information that has already been recorded on information media and on the basis of which users form their own view of the economic sustainability of the reporting economic entity, which are formed on a generally accepted conceptual basis...

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Autor principal:	A. Bodyako
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2018
Materias:	accounting digital economy management decisions system information management support digitalization information potential of reporting Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/4c190af8df3e4c74931ebadd68508bd2
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spelling	oai:doaj.org-article:4c190af8df3e4c74931ebadd68508bd22021-12-03T07:43:26ZABOUT INFORMATION POTENTIAL OF REPORTING, BASED ON RUSSIAN AND INTERNATIONAL PRINCIPLES1816-42772686-841510.26425/1816-4277-2018-7-82-87https://doaj.org/article/4c190af8df3e4c74931ebadd68508bd22018-07-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1091https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The the information potential of reporting as a collection of information that has already been recorded on information media and on the basis of which users form their own view of the economic sustainability of the reporting economic entity, which are formed on a generally accepted conceptual basis at the international level is disclosed. The article considers the options for the valuation of assets and liabilities that are allowed by international financial reporting standards (IFRS), information support of management decisions. Conclusions are drawn that the structure of corporate reporting has changed significantly, has become branched in composition and information is heterogeneous in content, offers suggestions for its filling in digitalization, digitalization, the use of which will increase the level of information support for management decisions.A. BodyakoPublishing House of the State University of Managementarticleaccountingdigital economymanagement decisionssysteminformation management supportdigitalizationinformation potential of reportingSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 7, Pp 82-87 (2018)
institution	DOAJ
collection	DOAJ
language	RU
topic	accounting digital economy management decisions system information management support digitalization information potential of reporting Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	accounting digital economy management decisions system information management support digitalization information potential of reporting Sociology (General) HM401-1281 Economics as a science HB71-74 A. Bodyako ABOUT INFORMATION POTENTIAL OF REPORTING, BASED ON RUSSIAN AND INTERNATIONAL PRINCIPLES
description	The the information potential of reporting as a collection of information that has already been recorded on information media and on the basis of which users form their own view of the economic sustainability of the reporting economic entity, which are formed on a generally accepted conceptual basis at the international level is disclosed. The article considers the options for the valuation of assets and liabilities that are allowed by international financial reporting standards (IFRS), information support of management decisions. Conclusions are drawn that the structure of corporate reporting has changed significantly, has become branched in composition and information is heterogeneous in content, offers suggestions for its filling in digitalization, digitalization, the use of which will increase the level of information support for management decisions.
format	article
author	A. Bodyako
author_facet	A. Bodyako
author_sort	A. Bodyako
title	ABOUT INFORMATION POTENTIAL OF REPORTING, BASED ON RUSSIAN AND INTERNATIONAL PRINCIPLES
title_short	ABOUT INFORMATION POTENTIAL OF REPORTING, BASED ON RUSSIAN AND INTERNATIONAL PRINCIPLES
title_full	ABOUT INFORMATION POTENTIAL OF REPORTING, BASED ON RUSSIAN AND INTERNATIONAL PRINCIPLES
title_fullStr	ABOUT INFORMATION POTENTIAL OF REPORTING, BASED ON RUSSIAN AND INTERNATIONAL PRINCIPLES
title_full_unstemmed	ABOUT INFORMATION POTENTIAL OF REPORTING, BASED ON RUSSIAN AND INTERNATIONAL PRINCIPLES
title_sort	about information potential of reporting, based on russian and international principles
publisher	Publishing House of the State University of Management
publishDate	2018
url	https://doaj.org/article/4c190af8df3e4c74931ebadd68508bd2
work_keys_str_mv	AT abodyako aboutinformationpotentialofreportingbasedonrussianandinternationalprinciples
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ABOUT INFORMATION POTENTIAL OF REPORTING, BASED ON RUSSIAN AND INTERNATIONAL PRINCIPLES

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