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Korol Svitlana Ya. (2017)
Publisher: Research Centre of Industrial Problems of Development of NAS of Ukraine
Journal: Bìznes Inform
Languages: English
Types: Article
Subjects: accounting, social accounting, conditions for the recognition of accounting objects, information structure of facts of economic life, faceted classification of accounts, double entry, easy entry, responsible enterprise, Business, HF5001-6182
The article is aimed at developing the methodological foundations together with a scientific substantiation of the methodical recommendations for accounting and information provision of the non-financial reporting of enterprise. As a basis for this study have been taken recommendations by the Global Reporting Initiative. The indicators of non-financial report have been grouped with regard to their possible information provision. The article proves the possibility to use a single database to generate both financial and non-financial reporting based on the identification of the common accounting objects, formating a unified system of quantitative and qualitative characteristics. The expediency of using the faceted classification of accounts for organization of analytical accounting has been substantiated. New approaches to registration of both quantitative and qualitative data about facts of economic life of a socially responsible enterprise have been suggested, which make use of different algorithms for simple recording to odd and even accounts.
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