{"id":3425,"date":"2021-01-30T22:12:02","date_gmt":"2021-01-30T20:12:02","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=3425"},"modified":"2021-03-11T09:56:27","modified_gmt":"2021-03-11T07:56:27","slug":"%d0%b7%d0%b2%d1%96%d1%82-%d0%bf%d1%80%d0%be-%d1%83%d0%bf%d1%80%d0%b0%d0%b2%d0%bb%d1%96%d0%bd%d0%bd%d1%8f-%d1%81%d1%82%d0%b0%d0%bd%d0%be%d0%b2%d0%bb%d0%b5%d0%bd%d0%bd%d1%8f-%d0%b2-%d1%80%d0%b5%d0%b0","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=3425","title":{"rendered":"\u0417\u0432\u0456\u0442 \u043f\u0440\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f: \u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u0432 \u0440\u0435\u0430\u043b\u0456\u044f\u0445 COVID-19"},"content":{"rendered":"

<\/p>\n

\u0417\u0412\u0406\u0422 \u041f\u0420\u041e \u0423\u041f\u0420\u0410\u0412\u041b\u0406\u041d\u041d\u042f: \u0421\u0422\u0410\u041d\u041e\u0412\u041b\u0415\u041d\u041d\u042f \u0412 \u0420\u0415\u0410\u041b\u0406\u042f\u0425 COVID-19<\/p>\n

MANAGEMENT REPORT: BECOMING IN REALITY COVID-19<\/p>\n

<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 62-65. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong>4, \u0422\u043e\u043c 1, 2020 (28<\/strong>4)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u0412\u0410\u041b\u042c\u041a\u041e\u0412\u0410 \u041d. \u0412.
\n\u0425\u043c\u0435\u043b\u044c\u043d\u0438\u0446\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442<\/p>\n

VALKOVA N.
\nKhmelnytskyi National University<\/p>\n

DOI<\/strong>:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2020-284-4-12<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received:<\/strong> 09.08.2020
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 30.09.2020<\/p>\n

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\n\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0437\u0432\u0456\u0442 \u043f\u0440\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f, \u043d\u0435\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0430 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c.<\/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

The article examines the formation and development of non-financial reporting in relation to the concept of The article considers the prerequisites for implementation and conditions for the formation of a report on management in enterprises of Ukraine. The pandemic caused by the COVID-19 virus today has not only social but also economic consequences that have affected everyone without exception in one way or another. Therefore, the reflection in the management report of these effects is relevant to the study. In order to European integration of the national economy and attract foreign investment, the implementation of international financial reporting standards is actively continued in order to keep records of enterprises, the formation and publication of financial and non-financial reporting. Large domestic and foreign-invested companies have been publishing non-financial statements to ensure their image and related financial benefits since 2005. Since 2018, a year after the mandatory introduction of non-financial reporting by enterprises of EU member states, Ukraine has also introduced the obligation to compile a management report. The need to publish a report on the management of medium and large enterprises is accompanied by a number of problems, but this process is the introduction of a culture of socially responsible business and non-financial reporting. According to the structure of the management report, the recommended content of information is given, which is appropriate for submission by sections of the report, and the markets in which the competitiveness of the enterprise may change under the influence of the above data are identified. In the process of forming a report on management, calculation and visualization of information about the state and prospects of the enterprise, disclosure of the main risks and uncertainties of its activities, you need to consider the effectiveness of information, ie whether the company will receive economic benefits from disclosure of such information, its formation, how the company plans to raise capital, or plans to expand or change activities.
\nKey words:<\/strong> management report, non-financial reporting.<\/p>\n

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

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