https://oldena.lpnu.ua/handle/ntb/43900| Title: | Financial statements under the economy globalization conditions: ways and perspectives of the development |
| Authors: | Ronek, H. Lemishovska, O. |
| Affiliation: | Maria Curie-Sklodowska University (Poland) Lviv Polytechnic National University |
| Bibliographic description (Ukraine): | Ronek H. Financial statements under the economy globalization conditions: ways and perspectives of the development / H. Ronek, O. Lemishovska // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2018. — Vol 5. — No 1. — P. 1–8. |
| Bibliographic description (International): | Ronek H. Financial statements under the economy globalization conditions: ways and perspectives of the development / H. Ronek, O. Lemishovska // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2018. — Vol 5. — No 1. — P. 1–8. |
| Is part of: | Economics, Entrepreneurship, Management, 1 (5), 2018 |
| Issue: | 1 |
| Volume: | 5 |
| Issue Date: | 10-Feb-2018 |
| Publisher: | Lviv Politechnic Publishing House |
| Place of the edition/event: | Lviv |
| UDC: | 657. 1 658.041 |
| Keywords: | financial statements system of indexes theories paradigms adaptation cost criteria |
| Number of pages: | 8 |
| Page range: | 1-8 |
| Start page: | 1 |
| End page: | 8 |
| Abstract: | The key issues are described of the current information field of the public financial statements of modern corporate companies in the context of its functions with regard to the information insurance of different users under the conditions of the global post-industrial economy. The assessment was conducted of the methodological aspects of accounting of separate objects of the modern corporations’ public accounting. The key aspects are provided of the negative impact of the restricted information of the financial statements of transnational and socially important national companies and the processes of management and regulation of the national and global economy. The suggested perspectives are analyzed in the theory and world business practice of the development of conceptual grounds for the solution of problem of the adaptation of the format of public statements system of the corporations to the modern economic conditions and informational needs of different groups of users, including the market institutional formations. The need was accentuated of the improvement of accounting approach and principles of presentation of the value of modern corporations’ capital. Certain aspects of the development of current basic financial statements fundamentals are justified and suggested. |
| URI: | https://ena.lpnu.ua/handle/ntb/43900 |
| ISSN: | 2312-3435 |
| Copyright owner: | © Національний університет "Львівська політехніка", 2018 |
| References (Ukraine): | 1. Pylypenko, L. M. (2016). Rozvytok kontseptsii pobudovy systemy publichnoi zvitnosti korporatsii v umovakh postindustrialnoi ekonomiky [Development of concepts for building a system of public reporting of corporations in a post-industrial economy]. Lviv: Vydavnytstvo Lvivskoi politekhniky [in Ukrainian]. 2. Dankiv, Y. Ya. ed. (2018). Dostupnist finansovoi zvitnosti: novi tendentsii [Availability of Financial Statements: New Trends]. in the monograph “Accounting, analysis, audit, reporting and taxation in the conditions of globalization of the economy”. Uzhhorod: Vydavnytstvo UzhNU “Hoverla” [in Ukrainian]. 3. Koriahin, M. V. (2012). Bukhhalterskyi oblik u systemi upravlinnia vartistiu pidpryiemstva: teoretyko-metodolohichni kontseptsii [Accounting in the system of management of the value of the enterprise: theoretical and methodological concepts]. Lviv: Lvivska komertsiina akademiia [in Ukrainian]. 4. Kucherenko, T. (2008) Henezys funktsii i kontseptsii finansovoi zvitnosti v systemi upravlinnia [Genesis of the functions and concepts of financial reporting in the management system], Visnyk TNEU, no. 3.pp. 94–104 [in Ukrainian]. 5. Haidutskyi P. I., Juk V. N. (2012). Rol bukhhalterskoho obliku v poperedzhenni ekonomichnykh kryz [The role of accounting in preventing economic crises]. Ekonomika Ukrainy, no. 12, pp. 72–82 [in Ukrainian]. 6. Epstein, B. I., Mirza, A. A. (2000). IAS 2000: Interpretation and Aplication of International Accounting Standars. New York: john Wiley Sons Inc. 7. Sokolov, Ya. V. (2000). Osnovy teorii bukhgalterskogo ucheta [Fundamentals of Accounting Theory]. Moscow: Finansy i statistika [in Russian]. 8. Koriahin, M. V., Kutsyk, P. O. (2016). Problemy ta perspektyvy rozvytku bukhhalterskoi zvitnosti [Problems and prospects of the development of inancial statements]. Kyiv: Interservis [in Ukrainian]. 9. Mourik, C., Walton R. (2013). The rout ledge companion to accounting, reporting and regulation. Routledge. 10. Rilios, V. P. (1981). Four Schools of European Accounting Thought. The Accounting Historians jornal, Vol. 8, pp. 61–78. 11. Albrecht, W. S., Sack R. J. (2000). Accounting education: charting the course. American Accounting Association. 12. Statement of Financial Accounting Concepts No. 1 “Objectives of Financial Reporting by Business Enterprises” (1978). Financial Accounting Standards Board. 13. New Reporting Models for Business (2003). Information for Better Markets Initiative. London, ICAEW. 14. Yaremko, I., Zahorodnij, A. (2011). The real cost of capital: approaches and methods. Marketing and logistics problems in the management of organization. Wydawnictwo Akademii Technizno- Humanistycznej w Bielsku-Bialej, pp. 283–295. |
| References (International): | 1. Pylypenko, L. M. (2016). Rozvytok kontseptsii pobudovy systemy publichnoi zvitnosti korporatsii v umovakh postindustrialnoi ekonomiky [Development of concepts for building a system of public reporting of corporations in a post-industrial economy]. Lviv: Vydavnytstvo Lvivskoi politekhniky [in Ukrainian]. 2. Dankiv, Y. Ya. ed. (2018). Dostupnist finansovoi zvitnosti: novi tendentsii [Availability of Financial Statements: New Trends]. in the monograph "Accounting, analysis, audit, reporting and taxation in the conditions of globalization of the economy". Uzhhorod: Vydavnytstvo UzhNU "Hoverla" [in Ukrainian]. 3. Koriahin, M. V. (2012). Bukhhalterskyi oblik u systemi upravlinnia vartistiu pidpryiemstva: teoretyko-metodolohichni kontseptsii [Accounting in the system of management of the value of the enterprise: theoretical and methodological concepts]. Lviv: Lvivska komertsiina akademiia [in Ukrainian]. 4. Kucherenko, T. (2008) Henezys funktsii i kontseptsii finansovoi zvitnosti v systemi upravlinnia [Genesis of the functions and concepts of financial reporting in the management system], Visnyk TNEU, no. 3.pp. 94–104 [in Ukrainian]. 5. Haidutskyi P. I., Juk V. N. (2012). Rol bukhhalterskoho obliku v poperedzhenni ekonomichnykh kryz [The role of accounting in preventing economic crises]. Ekonomika Ukrainy, no. 12, pp. 72–82 [in Ukrainian]. 6. Epstein, B. I., Mirza, A. A. (2000). IAS 2000: Interpretation and Aplication of International Accounting Standars. New York: john Wiley Sons Inc. 7. Sokolov, Ya. V. (2000). Osnovy teorii bukhgalterskogo ucheta [Fundamentals of Accounting Theory]. Moscow: Finansy i statistika [in Russian]. 8. Koriahin, M. V., Kutsyk, P. O. (2016). Problemy ta perspektyvy rozvytku bukhhalterskoi zvitnosti [Problems and prospects of the development of inancial statements]. Kyiv: Interservis [in Ukrainian]. 9. Mourik, C., Walton R. (2013). The rout ledge companion to accounting, reporting and regulation. Routledge. 10. Rilios, V. P. (1981). Four Schools of European Accounting Thought. The Accounting Historians jornal, Vol. 8, pp. 61–78. 11. Albrecht, W. S., Sack R. J. (2000). Accounting education: charting the course. American Accounting Association. 12. Statement of Financial Accounting Concepts No. 1 "Objectives of Financial Reporting by Business Enterprises" (1978). Financial Accounting Standards Board. 13. New Reporting Models for Business (2003). Information for Better Markets Initiative. London, ICAEW. 14. Yaremko, I., Zahorodnij, A. (2011). The real cost of capital: approaches and methods. Marketing and logistics problems in the management of organization. Wydawnictwo Akademii Technizno- Humanistycznej w Bielsku-Bialej, pp. 283–295. |
| Content type: | Article |
| Appears in Collections: | Economics, Entrepreneurship, Management. – 2018. – Vol. 5, No. 1 |
| File | Description | Size | Format | |
|---|---|---|---|---|
| 2018v5n1_Ronek_H-Financial_statements_under_the_1-8.pdf | 259.64 kB | Adobe PDF | View/Open | |
| 2018v5n1_Ronek_H-Financial_statements_under_the_1-8__COVER.png | 405.13 kB | image/png | View/Open |
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