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Financial statements under the economy globalization conditions: ways and perspectives of the development

Електронний науковий архів Науково-технічної бібліотеки Національного університету "Львівська політехніка"

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Title Financial statements under the economy globalization conditions: ways and perspectives of the development
 
Creator Ronek, H.
Lemishovska, O.
 
Contributor Maria Curie-Sklodowska University (Poland)
Lviv Polytechnic National University
 
Subject financial statements
system of indexes
theories
paradigms
adaptation
cost criteria
657. 1
658.041
 
Description 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.
 
Date 2019-01-28T15:19:26Z
2019-01-28T15:19:26Z
2018-02-10
2018-02-10
 
Type Article
 
Identifier 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.
2312-3435
http://ena.lp.edu.ua:8080/handle/ntb/43900
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.
 
Language en
 
Relation Economics, Entrepreneurship, Management, 1 (5), 2018
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.
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.
 
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Format 1-8
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Coverage Lviv
 
Publisher Lviv Politechnic Publishing House