THE INFLUENCE OF INFORMATION NEEDS OF USERS ON THE STRUCTURE AND FILLING OF FINANCIAL STATEMENTS
GUDZENKO Nataliya – Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., е-mail: email@example.com).
KOVAL Natalia – Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., е-mail: Natkov@i.ua).
PLAKHTII Tetiana – Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008 Vinnitsa, 3, Soniachna Str., e-mail: firstname.lastname@example.org).
In the article the role and significance of reporting in the process of developing, adopting and following management decisions for effective control is revealed; the need to provide a sufficient amount of information in financial reporting of good quality for all interested users groups. The necessity of taking into account international standards when displaying more information about the transactions and events which are reflected in the reporting forms is justified; a relationship between financial and managerial reporting, form and content of which are determined by the administration of the enterprise is established.
The need for practical implementation of the filling financial statements in XBRL format for businesses, aimed at increasing the transparency of reporting data, the possibility of their use in the process of carrying out analytical procedures, which provides certain competitive advantages in access to investments and credit resources is substantiated. The influence of qualitative characteristics of reporting and the principles of its formation on the completeness of reflection of economic processes and peculiarities of economic activity in the reporting system is characterized.
1. Hnylytsʹka L. V. Oblikovo-analitychne zabezpechennya ekonomichnoyi bezpeky pidpryyemstva : monohrafiya / L. V. Hnylytsʹka. – K. : KNEU, 2012. – 305 s.
2. Holov S. Rehulyuvannya bukhhaltersʹkoho obliku i audytu v YES ta vyklyky dlya Ukrayiny / S. Holov // Bukhhaltersʹkyy oblik i audyt. – 2014. – № 10. – S. 3-13.
3. Koryahin M.V. Problemy ta perspektyvy rozvytku bukhhaltersʹkoyi zvitnosti: monohrafiya / M. V. Koryahin, P. O. Kutsyk. – Kyyiv : Interservis, 2015. – 276 s.
4. Natsionalʹne Polozhennya (standart) bukhhaltersʹkoho obliku 1 «Zahalʹni vymohy do finansovoyi zvitnosti»: zatverdzheno nakazom Minfinu Ukrayiny vid 07.02.2013 r. № 73 ta zareyestrovano u Ministerstvi yustytsiyi Ukrayiny 28.02.2013 r. za № 336/22868 [Elektronnyy resurs]. – Rezhym dostupu: http://www.minfin.gov.ua.
5. Krupka YA. D. Korystuvachi oblikovoyi informatsiyi ta problemy zadovolennya yikh informatsiynykh potreb / YA. D. Krupka // Visnyk ZHDTU. – 2010. – № 3(53).
6. Ozeran A.V. Teorіya ta metodologіya formuvannya fіnansovoї zvіtnostі pіdpriєmstv : monografіya / A.V. Ozeran. – K.: KNEU, 2015. – 471 s.
7. Plakhtiy T.F. Rozvytok systemy yakisnykh kharakterystyk oblikovoyi informatsiyi v Ukrayini / T.F. Plakhtiy // Naukovo-vyrobnychyy zhurnal «Innovatsiyna ekonomika». - № 1-2. – 2017. – S. 152-159.
8. Dovbush V. Tekhnolohiyi XBRL ta mozhlyvosti yikh uprovadzhennya v Ukrayini / V. Dovbush // Ekonomichnyy analiz. – 2011. – Vypusk 9. CH. 2. – S. 159-162.
071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)
The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)
The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
The cost of printing one page in professional editions of the university is 60 UAH.
An additional copy of the magazine with the mailing list costs 250 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "