QUALITATIVE CHARACTERISTICS OF FINANCIAL INFORMATION: ARE CHANGES POSSIBLE?
Abstract and keywords
Abstract (English):
Th e article discusses the development trends of modern society, their interdependence on the quality of information flows provided by the accounting system at the international level. An analysis of the transformation of the socio-economic formation of capitalism leads to a new understanding of the qualitative characteristics of financial statements in accordance with the requirements of International Financial Reporting Standards. Th e author comes to the conclusion that it is necessary to provide users with reporting data not only predicted, but also real information that corresponds to economic reality.

Keywords:
information society, Conceptual framework for the presentation of financial statements, appropriateness, fair presentation, forecast value, confirming value, completeness, neutrality
References

1. Bondarenko V.M. Informacionnoe obschestvo dlya vseh – informacionnoe obschestvo dlya kazhdogo cheloveka v otdel'nosti // Informacionnoe obschestvo. — 2001. — № 1.

2. Daskovskiy V., Kiselev V. Ob ocenke effektivnosti investiciy // Ekonomist. — 2007. — № 3.

3. Evdokimov V.A. Sistemnoe iskazhenie soobscheniy v postinformacionnom obschestve // Nauka o cheloveke: gumanitarnye issledovaniya. — 2015. — № 1 (19).

4. Krasnobel'mov A.K. O transformacii form gosudarstvennogo kapitalizma // Social'no-ekonomicheskie yavleniya i processy. — 2013. — № 10 (56).

5. Markovich D.Zh. Global'nyy ekonomicheskiy krizis, ego predposylki i posledstviya: sociologicheskoe osmyslenie // Vestnik Adygeyskogo gosudarstvennogo universiteta. — 2010. — № 3. — (Seriya 1: Regionovedenie: filosofiya, istoriya, sociologiya, yurisprudenciya, politologiya, kul'turologiya).

6. Maslou A. Motivaciya i lichnost'. — SPb.: Evraziya, 1999. — 478 s.

7. Mislavskaya N.A. Professional'nye cennosti i etika buhgalterov i auditorov: uchebnik. — M.: Izdatel'sko-torgovaya korporaciya «Dashkov i K°», 2018. — 170 s.

8. Suhov E.I. Informacionnoe obschestvo kak novoe obschestvo // Teoriya i praktika obschestvennogo razvitiya. — 2011. — № 7.

9. Bremmer I. The End of the Free Market: Who Wins the War Between States and Corporations. New York: Portfolio, 2010.

10. Kodeks professional'noy etiki chlenov NP «IPB Rossii» [Elektronnyy resurs]. — URL: https://www.ipbr.org/about/documents/statutes/code-of-ethics/#3_3

11. Konceptual'nye osnovy predstavleniya finansovyh otchetov [Elektronnyy resurs]. — URL: https://www.minfin.ru/ru/perfomance/accounting/mej_standart_fo/kons_msfo/?id_38=117374-kontseptualnye_osnovy_predstavleniya_finansovykh_otchetov_dokument_kontseptualnye_osnovy_predstavleniya_finansovykh_otchetov_prinyat_s

Login or Create
* Forgot password?