Registration Number
0223U003106,
0122U001570
, R & D reports
Title
Non-financial reporting of business entities: methodological aspects of using a single electronic reporting format
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Head
Iefymenko Tetiana І., доктор економічних наук
Registration Date
30-03-2023
Organization
State Educational Institution "Academy of Financial Management"
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Report on the research work: 266 p., 9 figures, 24 tables, 9 appendices, 89 sources.
TAXONOMY UA IFRS XBRL, NON-FINANCIAL REPORTING, MANAGEMENT REPORT, CORPORATE GOVERNANCE REPORT, MANAGEMENT COMMENTARY, EU DIRECTIVE.
Object of research - international and national regulations and framework documents in the field of application of a single electronic format for submission of entities’ non-financial reporting.
The subject of the study is the methodology of application of a single electronic format for submission of entities’ non-financial reporting.
The purpose of the study is to provide scientific substantiation of the methodological foundations for the application of a single electronic format for submission of entities’ non-financial reporting.
The scientific novelty and advantages of the results obtained are the substantiation of the methodological foundations for the application of a single electronic format for submission of entities’ non-financial reporting. International documents and guidelines for governments issued under the auspices of the United Nations Conference on Trade and Development, the Federation of European Accountants, the International Federation of Accountants, and others are analogous to these developments.
There are no domestic analogues for developing a methodological basis for preparing non-financial reporting in XBRL format, as they are based on the latest changes in EU legislation, the experience of EU member states, and international initiatives that have not yet been studied in Ukraine.
The economic effect of the implementation of the planned developments is to develop recommendations for the preparation and submission of non-financial reporting in a single electronic format by Ukrainian business entities based on international experience.
Product Description
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Iefymenko Tetiana І.
Holub Svitlana M.
Zinchenko Alla H.
Korytnyk Liliya P.
Kornieieva Yuliia V.
Kucheriava Maria V.
Oliievska Myroslava H.
Riepina Inna M.
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2023-03-30
