EMERGENCY CONSEQUENCES INFORMATION DISCLOSURE IN THE ACCOUNTING SYSTEM
| Autor: | I. O. Dragan, D. O. Grytsyshen, K. Y. Polyak, S. S. Skakovska, V. V. Yevdokymov |
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| Rok vydání: | 2021 |
| Předmět: | |
| Zdroj: | Financial and credit activity problems of theory and practice. 4:125-135 |
| ISSN: | 2310-8770 2306-4994 |
| DOI: | 10.18371/fcaptp.v4i31.190814 |
| Popis: | Nowadays accounting statements is one of the most dynamic accounting method elements. First and foremost it is related to the correspondence of its subject-matter to the demands of different users willing to know economic conditions in reality changing rapidly. Thus, applying methods of economic analysis on the basis of accounting data it is possible to calculate a range of figures giving an opportunity to estimate both financial condition and economic potential of the enterprise in the future and the past. That is why to calculate such figures in the copes of accounting there should be information about emergency consequences cases affecting the production processes, product cost and further the enterprise’s financial results. This condition will allow estimate their influence on the financial figures and economic potential of the enterprise. The directions of financial statement’s expanding in content and form are articulated. Financial statement is improved in order to reflect information about emergency consequences through expanding factors in already existing chapters (as a part of other costs) and formation of the new chapter V «External and internal risks environmental impact» containing information about separation of emergency consequences from activity costs. Fragments of notes to the annual financial statement are developed giving an opportunity to estimate the impact of emergency consequences on noncurrent and current assets and the production process. Building specific information for internal use about emergency consequences is performed on the basis of justified directions of internal reporting formation and development of ways and mechanisms of their factors formation. It allowed to increase quality of information space of business activity management in emergency conditions. The use of suggestions in practice contributed to increasing the information space quality in users’ decision-making and developing a complex of measures to prevent and address the emergency consequences. In its turn analytical measures calculated on the basis of their facts will take into account a number of factors allowing to fully estimate the financial condition and economic potential. |
| Databáze: | OpenAIRE |
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