Preparing Consolidated Financial Statements in Accordance with IFRS

Issakova, Sara; Moldabekova, A. S.; Kenzhebayeva, M. T.; Tuleyeva, Galiya

doi:10.35808/ersj/721

Cited by 2 publications

(2 citation statements)

References 9 publications

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“…Around the world, sustainability principles are increasingly included on the agenda of financial institutions and regulatory authorities (Issakova et al, 2017). Work programs are increasing in number, and the first evidence of much-needed capital redistribution appears.…”

Section: Current Trends and Requirements Of The Global Communitymentioning

confidence: 99%

Bank Reporting in the Context of Sustainable Development

Semenyuta¹,

Dudko²

2019

IJEBA

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Purpose:The article is devoted to the transformation of the activities of Russian commercial banks under the influence of the concept of sustainable development. The article is supposed to explore the potentials of banks in the conditions of sustainable economic development and to identify the development directions of the reports published by banks. Methodology/Approach: To achieve this goal, firstly, we need to describe the essence of the concept of sustainable development and the challenges facing the Russian economy that impede the more active promotion of the values of this concept in Russia. Secondly, we need to consider the main currently existing initiatives that promote the sustainable development goals and reporting published by Russian commercial banks in the context of sustainable development, and thirdly, to describe the directions for the formation of reporting by banks in the framework of achieving the sustainable development goals through principles and criteria, essential for an objective assessment. Findings: The problem of sustainable development, the spur for the emergence of which was the concept of sustainable development, as a factor in assessing the state of banking activity has been actively studied. In this regard, the authors sequentially studied the reporting published by the largest banks in Russia in terms of assets, highlighted the problems in the formation of reports by commercial banks regarding sustainable development and presented the principles and criteria for its formation. Practical implications: The results of this research can be involved in the process of systematization of the results of the activities of Russian banks in achieving sustainable development goals in the framework of bank reporting. Originality/Value: The main contribution of this article lies in the fact that the study of the problems of bank reporting in the context of economic, environmental and social sustainability presented in the scientific literature is based on standard appraisal forms without focus on the goals of implementing the concept of sustainable development.

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Section: Current Trends and Requirements Of The Global Communitymentioning

confidence: 99%

Bank Reporting in the Context of Sustainable Development

Semenyuta¹,

Dudko²

2019

IJEBA

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“…A similar approach is implemented using the element "economic activity facts assessment", when the opportunity to automatically generate a different valuation object estimation to solve various management tasks: market value, actual, forecast, average and other type of valuation is laid. It became possible to maintain multi-level accounting when the elements "accounts and double entry" are implemented simultaneously in several accounting records, for example, in the system of accounting, tax and management accounting (Issakova et al, 2017).…”

Section: Introductionmentioning

confidence: 99%

The Role of Accounting for the Innovation-oriented Organizations in Digital Economy

Sharovatova¹,

Omelchenko²,

Scherbakova³

et al. 2019

IJEBA

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Purpose: The article aims to summarize the methodological approaches to the accounting and information segments selection, covering various groups of economic indicators, depending on external and internal factors affecting the business of innovation-oriented organizations. Design/Methodology/Approach: For management purposes, management accounting capabilities are of increasing interest. However, the subjective approach of various authors to the characterization of management accounting tools and their implementation in practice does not make it possible to evaluate the real contribution of accounting to business management. Findings: The authors proposed an accounting technique based on the accounting resource concentration in terms of significant for management information segments focused on the continuing innovative production feasibility decision-making in connection with the emergence of information about the business risk areas.Practical implications: Such an approach will make it possible to more accurately assess the management objects' cost-effectiveness in relation to responsibility for incurring costs for each management segment, which corresponds to a similar object of management or accounting in management practice. Originality/value: The main contribution of this study is the standardization of management accounting techniques for innovative production indicators.

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Preparing Consolidated Financial Statements in Accordance with IFRS

Cited by 2 publications

References 9 publications

Bank Reporting in the Context of Sustainable Development

Bank Reporting in the Context of Sustainable Development

The Role of Accounting for the Innovation-oriented Organizations in Digital Economy

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