{"id":627,"date":"2021-01-14T20:17:20","date_gmt":"2021-01-14T18:17:20","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=627"},"modified":"2021-01-14T20:19:46","modified_gmt":"2021-01-14T18:19:46","slug":"%d0%b4%d0%be%d0%b4%d0%b0%d1%82%d0%ba%d0%be%d0%b2%d0%b5-%d1%80%d0%be%d0%b7%d0%ba%d1%80%d0%b8%d1%82%d1%82%d1%8f-%d0%be%d0%b1%d0%bb%d1%96%d0%ba%d0%be%d0%b2%d0%be%d1%97-%d1%96%d0%bd%d1%84%d0%be%d1%80","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=627","title":{"rendered":"\u0414\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u0440\u043e\u0437\u043a\u0440\u0438\u0442\u0442\u044f \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e\u0457 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u044f\u043a \u0437\u0430\u0441\u0456\u0431 \u043f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043d\u044f \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0457 \u043f\u0440\u043e\u0437\u043e\u0440\u043e\u0441\u0442\u0456"},"content":{"rendered":"

<\/p>\n

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ADDITIONAL DISCLOSURE OF ACCOUNTING INFORMATION AS AN ENHANCEMENT TOOL OF CORPORATE TRANSPARENCY<\/p>\n

<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438 149-154. \u041d\u043e\u043c\u0435\u0440 \u21161, 2020 (261)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong><\/p>\n

\u0426\u0410\u0420\u0423\u041a \u0412. \u042e.
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\n\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443 \u0431\u0456\u043e\u0440\u0435\u0441\u0443\u0440\u0441\u0456\u0432 \u0456 \u043f\u0440\u0438\u0440\u043e\u0434\u043e\u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0423\u043a\u0440\u0430\u0457\u043d\u0438<\/p>\n

TSARUK V.
\nSeparated structural subdivision \u00abRivne College of National University of Life and Environmental sciences of Ukraine\u00bb<\/p>\n

DOI<\/strong>: https:\/\/www.doi.org\/10.31891\/2307-5740-2020-278-1-26<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received:<\/strong> 27.02.2020
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed:<\/strong> 11.03.2020<\/p>\n

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\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

Modern research in the field of corporate governance and in the field of accounting focuses on the expediency of additional disclosure of accounting information as a means of increasing corporate transparency and improving the informationsup port of the corporate governance system. Its purpose is a more complete, timely and in-depth disclosure of the peculiarities of the activities of corporate structures with a parallel impact on economic decisions made by internal and external stakeholders. Goal. The purpose of the article is to argue for the expediency of using additional disclosure of accounting information as a means of enhancing corporate transparency and the need to broaden the scope of traditional corporate reporting by using a non-financial metrics system. Methods. The dialectical method of cognition and systematic approach to generating research problems, the
\nmonographic method for monitoring the positions of scientists in the field of corporate governance and accounting, the abstractlogical method for theoretical generalizations and formulation of conclusions were used. Results. The expediency of additional disclosure of accounting information in corporate structures is substantiated. The role of additional disclosure of accounting information in ensuring corporate transparency has been established. The main issues related to additional disclosure of accounting information about the activity of corporate structures are identified. The objects of additional disclosure of accounting information in the codes and systems of principles of corporate governance are highlighted. The tendency of disclosure of non-financial information about its activity by corporate structures is analyzed. The necessity of expanding the scope of traditional corporate reporting by using a system of non-financial indicators of the most important stakeholder stakeholders in the structure of corporate structure (environmental, social, innovative). Prospects. In future research, it is advisable to focus on identifying the objects and areas of additional disclosure that will eliminate information asymmetry and enhance the transparency of corporate structures from the point of view of its stakeholders.<\/p>\n

\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0435 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f, \u043f\u0440\u043e\u0437\u043e\u0440\u0456\u0441\u0442\u044c, \u0434\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u0440\u043e\u0437\u043a\u0440\u0438\u0442\u0442\u044f, \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0430 \u043f\u0440\u043e\u0437\u043e\u0440\u0456\u0441\u0442\u044c.<\/p>\n

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

1. Pro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini : zakon Ukrainy \u2116 996-XIV vid 16.11.2018 r. [Elektronnyi resurs]. \u2013Rezhym dostupu : https:\/\/zakon.rada.gov.ua\/laws\/show\/996-14
\n2. Metodychni rekomendatsii zi skladannia zvitu pro upravlinnia : zatverdzheno Nakazom Ministerstva finansiv Ukrainy 07.12.2018 \u2116 982 [Elektronnyi resurs]. \u2013 Rezhym dostupu : https:\/\/zakon.rada.gov.ua\/rada\/show\/v0982201-18\/ed20181207#n10
\n3. Natsionalne polozhennia (standart) bukhhalterskoho obliku 1 \u201cZahalni vymohy do finansovoi zvitnosti\u201d [Elektronnyi resurs]. \u2013 Rezhym dostupu : https:\/\/zakon.rada.gov.ua\/laws\/show\/z0336-13
\n4. Principy korporativnogo upravleniya G20\/OESR. \u2013 Paris : OECD Publishing, 2016. \u2013 72 s.
\n5. Pro vnesennia zmin do Zakonu Ukrainy \u201cPro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini\u201d shchodo udoskonalennia deiakykh polozhen [Elektronnyi resurs]. \u2013 Rezhym dostupu : https:\/\/zakon.rada.gov.ua\/laws\/show\/2164-19#n14
\n6. CGN Global Governance Principles. International Corporate Governance Network. 5th ed. 2017. 36 p.
\n7. Code of corporate governance for publicly listed companies. SEC, 2016. 42 p.
\n8. Corporate Governance Disclosure in Emerging Markets. Statistical analysis of legal requirements and company practices. New York and Geneva: UNCTAD, 2011. 46 p.
\n9. Directive 2014\/95\/EU of the European Parliament and of the Council of 22 October 2014, amending Directive 2013\/34\/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups. URL: https:\/\/eur-lex.europa.eu\/legalcontent\/EN\/TXT\/?uri=CELEX%3A32014L0095
\n10. Gregory H.J. Looking ahead: key trends in corporate governance. URL: https:\/\/corpgov.law.harvard.edu\/2019\/01\/10\/lookingahead-key-trends-in-corporate-governance\/
\n11. Principles of Corporate Governance. URL: https:\/\/corpgov.law.harvard.edu\/2016\/09\/08\/principles-of-corporate-governance\/
\n12. Promoting Transparency in Corporate Reporting: A Quarter Century of ISAR. New York and Geneva: UNCTAD, 2009. 141 p.
\n13. Report on corporate governance for South Africa 2016. Institute of directors in South Africa, 2016. 120 p.
\n14. Veldman J., Gregor F., Morrow P. Corporate Governance for a Changing World. Report of a Global Roundtable Series. Brussels and London: Frank Bold and Cass Business School, 2016. 100 p.<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[7],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/627"}],"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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=627"}],"version-history":[{"count":5,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/627\/revisions"}],"predecessor-version":[{"id":632,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/627\/revisions\/632"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}