Оцінка переваг та недоліків оновленого бухгалтерського балансу
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Дата
2014
Автори
Лопатовський, В.Г.
Скоробогата, О.В.
Lopatovskyi, V.G.
Skorobogata, O.V.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті надано характеристику нововведень до порядку складання і подання фінансової звітності
підприємств та визначено основні переваги і недоліки показників Звіту про фінансовий стан.
The article examines the characteristic innovations to order folding and presentation of financial reporting and the main advantages and disadvantages of performance statement of financial position. By analyzing innovation agenda and Submission statement of financial position revealed a number of advantages and disadvantages of such changes. In particular advantage is the change in reporting lines codification that allows the identification of every shape and simplifies the process of filling; allocation of budget accounts receivable accrued income tax as a separate line in the balance sheet, making it easier to fill out a statement of cash flows for the indirect method; introduction of a separate article "Capital of revaluation" of the liability balance that provides interconnection to Section 2, "Comprehensive Income" Income Statement; emergence Section IV "Liabilities associated with noncurrent assets held for sale and disposal groups" as an analog (equilibrium) of the section of the asset. Controversial changes in the structure of the balance sheet is, in our view , the inclusion of the full prepaid expenses of the current assets; included in current liabilities total amount deferred. Consider more appropriate to classify the articles in the current ( noncurrent ) in accordance with IFRS.
The article examines the characteristic innovations to order folding and presentation of financial reporting and the main advantages and disadvantages of performance statement of financial position. By analyzing innovation agenda and Submission statement of financial position revealed a number of advantages and disadvantages of such changes. In particular advantage is the change in reporting lines codification that allows the identification of every shape and simplifies the process of filling; allocation of budget accounts receivable accrued income tax as a separate line in the balance sheet, making it easier to fill out a statement of cash flows for the indirect method; introduction of a separate article "Capital of revaluation" of the liability balance that provides interconnection to Section 2, "Comprehensive Income" Income Statement; emergence Section IV "Liabilities associated with noncurrent assets held for sale and disposal groups" as an analog (equilibrium) of the section of the asset. Controversial changes in the structure of the balance sheet is, in our view , the inclusion of the full prepaid expenses of the current assets; included in current liabilities total amount deferred. Consider more appropriate to classify the articles in the current ( noncurrent ) in accordance with IFRS.
Опис
Ключові слова
бухгалтерський облік, фінансова звітність, МСФЗ, трансформація, accounting, financial reporting, IFRS, transformation
Бібліографічний опис
Лопатовський, В. Г. Оцінка переваг та недоліків оновленого бухгалтерського балансу [Текст] / В. Г. Лопатовський, О. В. Скоробогата // Вісник Хмельницького національного університету. Економічні науки. – 2014. – № 3, т. 1. – С. 166-170.