BUSINESS STANDING: INFORMATIONAL CONSTRAINTS OF THE RUSSIAN ACCOUNTING CONCEPT
Ya.I. Ustinova, A.P. Voevodin
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: деловая репутация, гудвилл, нематериальные активы, имущественный комплекс, объединения бизнесов, деловая репутация дочерних организаций, сводная отчетность, консолидированная отчетность, business standing, goodwill, non-material assets, property complex, business combinations, business standing of branch organizations, summary reporting, consolidated reporting
Subsection: FINANCE, ACCOUNTING AND ANALYSIS
Abstract
The article considers the informational constraints, depriving a user of financial reporting of the opportunity of obtaining reliable and honest information on the specific company resource - business standing. The constraints are stipulated by conceptual inaccuracies, non-compliance with legal form and economic substance, subjectivity of presentation and disclosure of business standing information in accounting. The authors suggest expansion of the informational constraints by virtue of revision of the methodological approaches and methodic tools to the business standing accounting.
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