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List of publications on a keyword: «report»

  • Information Transparency of the Activities of Economic Entities

    Book Chapter
    Development of the Russian socio-economic system: challenges and prospects
    Author:
    Lianna V. Kekhian
    Work direction:
    Глава 1
    Abstract:
    The author, in the process of studying the essence of information transparency, analyzes the stages of development of the reporting format of both financial and non-financial types. The main trends and recommendations for improving the organization's sustainable development strategy are considered, in particular, the implement of non-financial reporting based on TCFD, a description of the financial effect of import substitution, underestimation of actuarial accounting, as well as a report on the impact and value creation as a challenge of the present time.
    Keywords:
    sustainable development, import substitution, reporting, information transparency, actuarial report
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  • Main stages of preparation of non-financial reports

    Proceeding
    Modern trends in management, economics and business: from theory to practice
    Author:
    Oleg O. Chudinov
    Work direction:
    Особенности менеджмента и маркетинга в современных условиях
    Abstract:
    The article is devoted to the preparation of non-financial (social, environmental and sustainable development) reports. The basic principles of preparation and maintenance of relevant documents are disclosed. The factors of increasing the level of competitiveness and opportunities to enter international markets of companies conducting such reporting are analyzed.
    Keywords:
    society, ecology, ESG, Corporate Social Responsibility, report
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  • Integrated reporting: approaches, features and stages of compilation

    Proceeding
    Strategies of Sustainable Development: Social, Law and External-economic Aspects
    Author:
    Aleksandr N. Shulekin
    Work direction:
    Вопросы социально-экономической эффективности предприятий
    Abstract:
    The article discusses modern approaches to the compilation of integrated reporting, as well as the features and stages of its compilation. The factors of the need for the formation of integrated reporting are highlighted. Approaches to the preparation of integrated reporting are characterized: general integrated reporting; compiled in the closed-cycle economy paradigm; sustainable development; reporting on social responsibility. The general algorithm of preparation of integrated reporting of companies is given.
    Keywords:
    sustainable development, integrated reporting, financial and non-financial indicators, social responsibility
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  • Formirovanie uchetno-analiticheskoi informatsii o raschetakh s postavshchikami i pokupateliami

    Book Chapter
    Strategic Directions of the Development of Russian Regions: Issues of Economy, Accountance, Taxification, Economic Security, Theoretical and Applied Finance
    Author:
    Liubov I. Soldatova
    Work direction:
    Глава 8
    Abstract:
    Currently, in the conditions of market relations, organizations have significantly increased the number of counterparties – product suppliers and buyers, that is, debtors and creditors, due to a number of objective and subjective factors, the procedure for accounting and reporting receivables and payables has become more complicated. In order to properly build relationships with customers, it is necessary to constantly monitor the current state of mutual settlements and monitor trends in their changes in the medium and long term. At the same time, control should be differentiated in relation to different groups of customers, distribution channels, regions and forms of contractual relations. Accounts receivable and accounts payable are a natural phenomenon for the system of settlements between enterprises existing in Russia. In the structure of receivables and payables, the largest share (up to 90%) is occupied by obligations to suppliers and claims to buyers, therefore, these indicators directly affect the solvency and financial stability of organizations. The problems of reliability and timeliness of accounting, reporting and analytical information on settlement transactions with partners in commodity transactions, which affect the effectiveness of tactical and strategic management, are becoming especially relevant.
    Keywords:
    accounting, suppliers, buyers, counterparties, accounts receivable, accounts payable, registers, reporting
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  • Transformatsiia normativno-pravovogo regulirovaniia bukhgalterskogo ucheta i otchetnosti v obespechenii ekonomicheskoi bezopasnosti gosudarstva

    Book Chapter
    Transformation of the legal regulation of accounting and reporting in ensuring the economic security of the state
    Authors:
    Nataliia V. Voskresenskaia, Marina V. L'vova
    Work direction:
    Авторская монография
    Abstract:
    The issues of the current state of legal regulation of accounting as one of the factors ensuring the economic security of the state are considered; its conceptual foundations, peculiarities of legal regulation of individual accounting objects, as well as the main directions of development in modern conditions are determined. For employees of the scientific sphere, accounting services, university professors, as well as for students in the areas of training "Economics", "Jurisprudence ".
    Keywords:
    accounting, standardization, regulation of accounting and reporting, international financial reporting standards, economic security
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