Organization of Financial Reporting in Accordance with Requirements of the IFRS Taxonomy

  • Authors

    • N. V. Сhebanova
    • T. I. Yefimenko
    • V. M. Orlova
    • N. N. Korolova
    2018-09-15
    https://doi.org/10.14419/ijet.v7i4.3.19971
  • administrative decision, financial reporting, informative model of enterprise, record-keeping, taxonomy.
  • The authors of the article exposed the methodical questions of introduction, new for the registration process of Ukraine of the phenomenon. It is taxonomy of the financial reporting (ТFR). At the same time continued consideration of questions of the use of the financial reporting for the acceptance of administrative decisions.

    Essence of ТFR is exposed in the context of classification and systematization of ingredients of the financial reporting. It in itself informative system and connections between the constituents of such system. Authors suggested to attribute ТFR to the mathematical determined models. The construction of such models  requires the clear plan of actions in three steps: a mathematical model - an algorithm of calculation - computer program. The purpose of researches: of one times  to prove that introducing in economic science of exact knowledge, enables to limit the intuitional acceptance of administrative decisions and extend the limits of application of rational methods. It will be realized on condition of the use of different methods, methods and approaches - from nonlinear, stochastic models to the modern  programming languages .

     

     

  • References

    1. [1] Dyrektyva 2013/34/JeS Jevropejsjkogho Parlamentu ta Rady , neoficijnyj pereklad audytorsjkoji palaty Ukrajiny (2013) [Online]. Available: http://www.apu.com.ua/event/771-direktiva-2013-34-esevropejskogo-parlament-ta-radi-vid-26-kvitnya-2014-reneofitsijnij-perelapad.

      [2] Plan implementaciji Dyrektyvy 2013/34/JeS Jevropejsjkogho Parlamentu ta Rady JeS pro richnu finansovu zvitnistj, konsolidovanu finansovu zvitnistj ta pov'jazanu zvitnistj pevnykh typiv pidpryjemstv, [Online]. Available: https://www.kmu.gov.ua/ua / news / 248081506

      [3] Pro vnesennja zmin do Zakonu Ukrajiny "Pro bukhghaltersjkyj oblik i finansovu zvitnistj v Ukrajini" vidnosno udoskonalennja dejakykh polozhenj No. 2164-VI (2017) [Online]. Available: https://minfin.com.ua/2017 10/05/30298069 /

      [4] Introduction to the New EU Accounting Directive , http://www.fee.be

      [5] Žárová Marcela, «Changes in EU Directives and Impact on Presentation of Financial Statements in the Czech Republic» [Online]. Available: http://www.vse.cz/efaj/99

      [6] Zhuk V, «Do problemy oblikovogho zabezpechennja upravlinnja aghrarnym sektorom ekonomikyâ€, Podilsky State Agricultural and Technical University, Vol. 3 (2008) - рр. 478-482.

      [7] Voskoboynikov A, “!Sistemnye issledovaniya: bazovye ponyatiya, printsipy i metodologiya» , Informational humanitarian portal "Knowledge. Understanding. Skill". No.8, (2013) [Online]. Available: www.rae.ru/snt/?section=content&op.

      [8] Taksonomiya kak istochnik idealnykh form otchetnosti po MSFO, [Online] Available: http://www.ifrs.org/XBRL/Resources/Pages/IFRS TaxonomyIllustrated â€2015.aspx?.

      [9] Yefimenko T, «Oblikove zabezpechennja informacijnogho modeljuvannja pidpryjemstva», Bulletin of Kharkiv National Agrarian University, No. 3 (2014) рр. 133-140.

      [10] Chto takoe taksonomii v WordPress [Online]. Available: https://wp-kama.ru/id_8218/taksonomii-vwordpress.htm

      [11] Gavrilov M., Bredihena M, «Informatsionnoe modelirovanie – osnova dlya sozdaniya edinogo informatsionnogo prostranstva predpriyatiya », Informational and analytical journal, No. 5-6, (2013) [Online]. Available: http://www.remmag.ru/admin/upload_data/remmag/13-5/NEOLANT.pdf

      [12] Polozhennja (standart) bukhghaltersjkogho obliku 16 «Vytraty» [Online]. Available: http://zakon1.rada.gov.ua/laws/show/z0027-00.

      [13] Marius Deac, «The new EU accounting Directive – a comparation of reporting requirements» Annals of the «Constantin Brâncuşi» University of Târgu Jiu, Economy Series, No 2, (2014) рр.197-205.

      [14] EFAA Position Paper The Revision of the Accounting Directives - Missed Opportunity, May, (2013) [Online]. Available: http://www.efaa.com/files/pdf/Publications

      [15] Bloom B, «Taxonomy of educational objectives: The classification of educational goals», New York: Longman, (1984), 207 pages.

  • Downloads

  • How to Cite

    V. Сhebanova, N., I. Yefimenko, T., M. Orlova, V., & N. Korolova, N. (2018). Organization of Financial Reporting in Accordance with Requirements of the IFRS Taxonomy. International Journal of Engineering & Technology, 7(4.3), 628-632. https://doi.org/10.14419/ijet.v7i4.3.19971