{"id":10845,"date":"2022-01-25T20:01:16","date_gmt":"2022-01-25T18:01:16","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=10845"},"modified":"2022-03-05T15:02:48","modified_gmt":"2022-03-05T13:02:48","slug":"problemni-pytannya-rozkryttya-informacziyi-pry-formuvanni-systemy-finansovoyi-zvitnosti-na-osnovi-taksonomiyi-za-msfz","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=10845","title":{"rendered":"\u041f\u0440\u043e\u0431\u043b\u0435\u043c\u043d\u0456 \u043f\u0438\u0442\u0430\u043d\u043d\u044f \u0440\u043e\u0437\u043a\u0440\u0438\u0442\u0442\u044f \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u043f\u0440\u0438 \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u0456 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0456 \u0442\u0430\u043a\u0441\u043e\u043d\u043e\u043c\u0456\u0457 \u0437\u0430 \u041c\u0421\u0424\u0417"},"content":{"rendered":"

<\/p>\n

\u041f\u0420\u041e\u0411\u041b\u0415\u041c\u041d\u0406 \u041f\u0418\u0422\u0410\u041d\u041d\u042f \u0420\u041e\u0417\u041a\u0420\u0418\u0422\u0422\u042f \u0406\u041d\u0424\u041e\u0420\u041c\u0410\u0426\u0406\u0407 \u041f\u0420\u0418 \u0424\u041e\u0420\u041c\u0423\u0412\u0410\u041d\u041d\u0406 \u0421\u0418\u0421\u0422\u0415\u041c\u0418 \u0424\u0406\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0407 \u0417\u0412\u0406\u0422\u041d\u041e\u0421\u0422\u0406 \u041d\u0410 \u041e\u0421\u041d\u041e\u0412\u0406 \u0422\u0410\u041a\u0421\u041e\u041d\u041e\u041c\u0406\u0407 \u0417\u0410 \u041c\u0421\u0424\u0417<\/p>\n

PROBLEMATIC ISSUES OF \u0406NFORMATION DISCLOSURE IN THE PROCESS OF FORMING THE FINANCIAL REPORTING SYSTEM, ESTABLISHED ON THE BASIS OF IFRS TAXONOMY<\/p>\n

\"\"<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 273-279. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong>6, \u0422\u043e\u043c 2, 202<\/strong>1 (<\/strong>300)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u041c\u0438\u043a\u0438\u0442\u044e\u043a \u041d. \u041e.
\nhttps:\/\/orcid.org\/0000-0001-6032-7337<\/a>
\ne-mail: nataliya.o.mykytyuk@lpnu.ua<\/a>
\n\u0414\u0443\u043d\u0430\u0454\u0432\u0441\u044c\u043a\u0430 \u0410. \u0412.
\ne-mail: anastasiia.dunaievska.op.2019@lpnu.ua
\n\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u00ab\u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u043a\u0430\u00bb<\/p>\n

Nataliya Mykytyuk, Anastasiia Dunaievska
\nDOI<\/strong>:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2021-300-6\/2-45<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received :<\/strong> 20.11.2021
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 30.12.2021<\/p>\n

\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n

\u00a0 \u00a0 \u00a0 \u0423 \u0441\u0442\u0430\u0442\u0442\u0456 \u043e\u043a\u0440\u0435\u0441\u043b\u0435\u043d\u043e \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0456\u0439\u043d\u0456 \u0443\u043c\u043e\u0432\u0438 \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u043e\u0441\u0442\u0456 \u0437\u0430\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0437\u0432\u0456\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0456 \u0442\u0430\u043a\u0441\u043e\u043d\u043e\u043c\u0456\u0457 \u0437\u0430 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u043c \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c\u0438. \u041e\u043a\u0440\u0435\u0441\u043b\u0435\u043d\u043e \u043f\u0435\u0440\u0435\u0432\u0430\u0433\u0438 \u0442\u0430\u043a\u043e\u0433\u043e \u043f\u0440\u043e\u0446\u0435\u0441\u0443 \u044f\u043a \u0434\u043b\u044f \u0442\u0438\u0445, \u0445\u0442\u043e \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0438\u0439 \u0437\u0430 \u0441\u043a\u043b\u0430\u0434\u0430\u043d\u043d\u044f \u0442\u0430\u043a\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456, \u0442\u0430\u043a \u0456 \u0434\u043b\u044f \u0440\u0456\u0437\u043d\u043e\u0433\u043e \u0442\u0438\u043f\u0443 \u0457\u0457 \u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u0447\u0456\u0432. . \u0420\u043e\u0437\u043a\u0440\u0438\u0442\u043e \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0456 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0432 \u0444\u043e\u0440\u043c\u0430\u0442\u0456 iXBRL, \u0437\u043e\u043a\u0440\u0435\u043c\u0430 \u0449\u043e \u0441\u0442\u043e\u0441\u0443\u0454\u0442\u044c\u0441\u044f \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043d\u043e\u0433\u043e \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0442\u0430 \u0432\u0430\u043b\u0456\u0434\u0430\u0446\u0456\u0457 \u0432\u0432\u0435\u0434\u0435\u043d\u043e\u0457 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457. \u041e\u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0437\u043e\u0432\u0430\u043d\u043e \u043e\u043a\u0440\u0435\u043c\u0456 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u043d\u0456 \u043f\u0438\u0442\u0430\u043d\u043d\u044f, \u0449\u043e \u0437\u0443\u043c\u043e\u0432\u043b\u0435\u043d\u0456 \u043d\u0435\u0443\u0437\u0433\u043e\u0434\u0436\u0435\u043d\u0456\u0441\u0442\u044e \u043f\u0435\u0440\u0435\u043a\u043b\u0430\u0434\u0456\u0432 \u0434\u0435\u044f\u043a\u0438\u0445 \u041c\u0421\u0424\u0417 \u0437 \u043f\u043e\u0442\u0440\u0435\u0431\u0430\u043c\u0438 \u0432\u0456\u0434\u043e\u0431\u0440\u0430\u0436\u0435\u043d\u043d\u044f \u0441\u0443\u0442\u0442\u0454\u0432\u043e\u0441\u0442\u0456 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u0432 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456\u0439 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456.<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0456 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0438 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 (\u041c\u0421\u0424\u0417); \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456; \u0442\u0430\u043a\u0441\u043e\u043d\u043e\u043c\u0456\u044f; \u0444\u043e\u0440\u043c\u0430\u0442 iXBRL<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

\u00a0 \u00a0 \u00a0 For consolidation with the global business space, Ukraine encourages both businesses and government institutions to introduce innovative changes in the practice of accounting and in the formation and presentation results of activities in the form of financial statements. The information provided in the reporting should be reliable, transparent, timely and useful for financial market participants, including in terms of financial statements analysis, risk assessment and business attractiveness. Qualitative disclosure of information, according to international standards, contributes to the integration of the domestic economy into the international economic community, improving the efficiency of the investment climate. In order to quickly exchange information data and access to business information of stakeholders, Ukraine should contribute the process of implementing a single Financial Reporting System, based on Taxonomy, according to international standards (IFRS) in a single electronic format based on the iXBRL standard. Due to the fact that the number of companies reporting under IFRS is increasing every year, the issue of information disclosure is relevant, taking into account the peculiarities of financial reporting in Ukraine.<\/p>\n

The article outlines the institutional conditions for the need to introduce a reporting system on the bases Taxonomy according to international standards. The advantages of such a process are outlined for both of those reliable for compiling such reports and for different types of its users. . The technical features of the financial statements formation in iXBRL format are considered, in particular regarding the use of software and validation of information entered. Some problematic issues are described, which are due to the inconsistency of the some IFRS translations with the need to reflect the materiality of information in the financial statements.<\/p>\n

\u00a0 \u00a0 \u00a0 Key words:<\/strong> International Financial Reporting Standards (IFRS); financial reporting system; taxonomy; iBRL format<\/p>\n

References<\/strong><\/p>\n

    \n
  1. Zakon Ukrainy \u00abPro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini\u00bb vid 16.07.1999 r. \u2116 996-KhIV. [Elektronnyi resurs]. – Rezhym dostupu: https:\/\/zakon.rada.gov.ua\/laws\/show\/996-14#Text<\/li>\n
  2. Postanova Kabinetu Ministriv Ukrainy \u2116419 vid 28.02.2000 r. \u00abPro zatverdzhennia Poriadku podannia finansovoi zvitnosti\u00bb. Rezhym dostupu – [Elektronnyi resurs: https:\/\/zakon.rada.gov.ua\/laws\/show\/419-2000-%D0%BF#Text ]<\/li>\n
  3. Taksonomiia XBRL. [Elektronnyi resurs]. – Rezhym dostupu: https:\/\/www.nssmc.gov.ua\/taksonomiia-xbrl\/<\/li>\n
  4. Memorandum \u2116 102\/15 \u00abPro vzaiemorozuminnia shchodo rozrobky i zaprovadzhennia systemy finansovoi zvitnosti\u00bb vid 18.12.2017 r. [Elektronnyi resurs]. – Rezhym dostupu: https:\/\/zakon.rada.gov.ua\/laws\/show\/v0102201-17#Text<\/li>\n
  5. MSFZ: rozshyrennia mozhlyvostei dlia zaluchennia finansuvannia ta investytsii u biznes. [Elektronnyi resurs]. – Rezhym dostupu: https:\/\/business.diia.gov.ua\/cases\/finansi\/miznarodni-standarti-finansovoi-zvitnosti-rozsirenna-mozlivostej-dla-zalucenna-finansuvanna-ta-investicij-u-biznes<\/li>\n
  6. Nakaz Ministerstva finansiv Ukrainy vid 12.11.2021 \u2116 595 \u00abPro zatverdzhennia perekladu Taksonomii finansovoi zvitnosti za mizhnarodnymy standartamy finansovoi zvitnosti 2021\u00bb. [Elektronnyi resurs]. – Rezhym dostupu: https:\/\/mof.gov.ua\/storage\/files\/%D0%BD%D0%B0%D0%BA%D0%B0%D0%B7%20595.pdf<\/li>\n
  7. Mizhnarodni standarty finansovoi zvitnosti. [Elektronnyi resurs]. – Rezhym dostupu: https:\/\/en.wikipedia.org\/wiki\/International_Financial_Reporting_Standards<\/li>\n
  8. Perelik MSFZ znovu onovleno. [Elektronnyi resurs]. – Rezhym dostupu: https:\/\/news.dtkt.ua\/accounting\/interrnational-standarts\/55965 ]<\/li>\n
  9. Praktyka MSFZ \u21168. [Elektronnyi resurs]. – Rezhym dostupu: https:\/\/ibuhgalter.net\/material\/1003\/20042<\/li>\n
  10. MSBO 7 \u00abZvit pro rukh hroshovykh koshtiv\u00bb [Elektronnyi resurs]. – Rezhym dostupu: https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ias-7-statement-of-cash-flows.html\/content\/dam\/ifrs\/publications\/html-standards\/english\/2021\/issued\/ias7\/<\/li>\n
  11. Pereklad Ministerstva Finansiv Ukrainy MSBO 7 \u00abZvit pro rukh hroshovykh koshtiv\u00bb. [Elektronnyi resurs]. – Rezhym dostupu: https:\/\/mof.gov.ua\/storage\/files\/IAS-07_ukr_2018.pdf<\/li>\n
  12. Nakaz Ministerstva Finansiv Ukrainy vid 07.02.2013 \u2116 73 \u00abPro zatverdzhennia Natsionalnoho polozhennia (standartu) bukhhalterskoho obliku 1 “Zahalni vymohy do finansovoi zvitnosti”\u00bb. [Elektronnyi resurs]. – Rezhym dostupu: https:\/\/zakon.rada.gov.ua\/go\/z0336-13<\/li>\n
  13. Postanova NBU vid 21.01.2004 \u2116 22 \u00abPro zatverdzhennia Instruktsii pro bezghotivkovi rozrakhunky v Ukraini v natsionalnii valiuti\u00bb. [Elektronnyi resurs]. – Rezhym dostupu: https:\/\/zakon.rada.gov.ua\/laws\/show\/z0377-04#Text<\/li>\n
  14. Proiekt ZU \u00abPro vnesennia zmin do Zakonu Ukrainy \u00abPro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini\u00bb vid 15.06.2021 r. [Elektronnyi resurs]. – Rezhym dostupu: https:\/\/mof.gov.ua\/uk\/legal_acts_drafts_2021-485<\/li>\n
  15. Skladannia finansovoi zvitnosti strakhovykh kompanii u formati iXBRL. [Elektronnyi resurs]. – Rezhym dostupu: https:\/\/bank.gov.ua\/admin_uploads\/article\/XBRL_training_insurance_pr_2020-10-08.pdf<\/li>\n
  16. Bohutska L. T. Aktualni pytannia pidhotovky finansovoi zvitnosti za MCFZ: zavdannia ta vyklyky suchasnosti. [Elektronnyi resurs]. – Rezhym dostupu: https:\/\/economyandsociety.in.ua\/journals\/13_ukr\/217.pdf<\/li>\n
  17. Nakaz Ministerstva Finansiv Ukrainy vid 09 lypnia 2021 roku \u2116 385 \u00abPro zatverdzhennia Zmin do deiakykh normatyvno-pravovykh aktiv Ministerstva finansiv Ukrainy z bukhhalterskoho obliku\u00bb. [Elektronnyi resurs]. – Rezhym dostupu: https:\/\/zakon.rada.gov.ua\/laws\/show\/z0984-21#Text<\/li>\n
  18. MSFZ dlia malykh i serednikh pidpryiemstv pid zaboronoiu: Minfin vnis zminy do NPBO. [Elektronnyi resurs]. – Rezhym dostupu: http:\/\/www.visnuk.com.ua\/uk\/news\/100026179-msfz-dlya-malikh-i-serednikh-pidpriyemstv-pid-zaboronoyu-minfin-vnis-zmini-do-npbo<\/li>\n
  19. [Elektronnyi resurs]. – Rezhym dostupu: https:\/\/home.kpmg\/ua\/uk\/home\/insights\/2021\/09\/hostri-msfz-problemy-na-ukrayinskykh-terenakh.html<\/li>\n
  20. [Elektronnyi resurs]. – Rezhym dostupu: https:\/\/ibuhgalter.net\/material\/988\/19706<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[59],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/10845"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10845"}],"version-history":[{"count":5,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/10845\/revisions"}],"predecessor-version":[{"id":11018,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/10845\/revisions\/11018"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10845"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10845"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10845"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}