employee
Russian Federation
The article discusses the problems of information disclosure, shows what and to what extent information in reporting should be disclosed in order to meet the requirements of regulations, taking into account the needs of the main users of reporting. When preparing financial statements, companies need to consider whether the primary users of the financial statements will understand that portion of the information that is not disclosed in detail. Similarly, judgments regarding materiality must take into account the quantitative and qualitative characteristics of a piece of information, its relevance and necessity to the primary users of the financial statements. It is important to determine the necessary amount and structure of information to present it in financial statements in a manner that is understandable and sufficient for users.
information, financial statements, level of materiality, disclosures, professional judgment, accounting policies, going concern assumption, material uncertainties, fair value
1. Mezhdunarodnyy standart audita 570 (peresmotrennyy) «Nepreryvnost' deyatel'nosti» (vveden v deystvie na territorii Rossiyskoy Federacii prikazom Minfina Rossii ot 09.01.2019 № 2n).
2. Rekomendacii auditorskim organizaciyam, individual'nym auditoram, auditoram po provedeniyu audita godovoy buhgalterskoy otchetnosti organizaciy za 2022 g. (prilozhenie k pis'mu Minfina Rossii ot 23.12.2022 № 07-04-09/126779) https://www.gara№t.ru
3. Vahrushina M.A. Standartizaciya finansovoy otchetnosti rossiyskih organizaciy i kachestvo raskryvaemoy informacii: nereshennye problemy // Mezhdunarodnyy buhgalterskiy uchet. - 2018. - T. 21. - № 3. - S. 271-280.
4. Plaskova N.S. Kompleksnaya finansovaya diagnostika potencial'nogo bankrotstva organizacii // Buhuchet v zdravoohranenii. - 2021. - № 11. - S. 50-60.
5. Sagetdinova E. Kak opredelit' spravedlivuyu stoimost' v otchetnosti za 2022 god // MSFO na praktike. - 2023. - № 4.
6. Safonova M.F., Serikov V.V. Kriticheskaya ocenka veduschey auditorskoy praktiki primeneniya principa nepreryvnosti deyatel'nosti // Vektor nauki TGU. - 2022. - № 1. - S. 41-49.
7. Stress-testirovanie nefinansovyh organizaciy: podhod k obratnoy zadache na osnove analiticheskogo resheniya / A.S. Bogomolov, M.M. Dvoryashina, O.I. Dranko, V.A. Kushnikov, A.F. Rezchikov // Problemy upravleniya. - 2021. - № 6. - S. 15-29.
8. Fedorova O.S., Haralgina O.L. Uchetnaya politika predpriyatiya dlya celey buhgalterskogo ucheta // Nalogi i finansovoe pravo. - 2018. - № 3. - S. 8-191.
9. Chistova E.M. Audit godovoy otchetnosti // Buhgalterskiy uchet. - 2023. - № 2. - S. 5-10.
10. Chunihina T. Ocenka nepreryvnosti deyatel'nosti v kontekste ozhidaemyh kreditnyh ubytkov v period COVID-19 // Bankovskiy vestnik. - 2021. - № 7 (696). - S. 33-45.
