Registration Number
0222U003401,
0121U109967
, R & D reports
Title
Regulatory and organizational bases of non-financial reporting in Ukraine
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Head
Yefymenko Tetiana I., Доктор економічних наук
Registration Date
18-03-2022
Organization
State Educational Institution "Academy of Financial Management"
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CORPORATE REPORTING, SUSTAINABLE DEVELOPMENT, MANAGEMENT REPORT, ORGANIZATION OF NON-FINANCIAL REPORTING, FUNCTIONAL AND ANALYTICAL MODEL.
The object of the research is international and national normative legal acts and framework documents in the field of non-financial reporting of enterprises.
The subject of the research is organizational and methodological approaches to the preparation of a management report.
The purpose of the research work is to scientifically substantiate the further development of the regulatory and organizational foundations for the functioning of the mechanism of non-financial reporting in Ukraine.
Research methods. To solve scientific problems and achieve the ultimate goal of the research, the following approaches and methods of scientific analysis were applied: institutional, systemic, empirical, structural-functional, comparative, retrospective, inductive, deductive, as well as logical, analytical and other methods. practices of regulation and implementation of non-financial reporting, as well as assess the practice of non-financial reporting by foreign and domestic companies, including state-owned enterprises.
Application area. The results obtained (changes in legislation, methodological developments) can be used to form a unified state policy in the field of methodology and organization of accounting and reporting by the Ministry of Finance of Ukraine.
The scientific novelty and advantages of the obtained results lies in the substantiation of the methodological basis for the development and improvement of the regulatory and organizational support of non-financial reporting in Ukraine in the context of ensuring the achievement of the SDG and European integration. There are no domestic analogues regarding the accounting of the latest changes in legislative and regulatory legal acts regulating accounting and reporting in Ukraine, as well as methods developed within the framework of research and development, since they are based on the.
Product Description
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Єfimenko Tetyana I.
Gripich Olena V
Zinchenko Alla H
KYRYLIUK OKSANA V.
Korytnyk Liliya P.
Kucheriava Maria V.
Oliievska Myroslava H.
Oliinyk Yana Viktorivna
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2022-03-18
