{"id":7425,"date":"2021-01-30T10:47:06","date_gmt":"2021-01-30T08:47:06","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=7425"},"modified":"2021-11-16T09:36:21","modified_gmt":"2021-11-16T07:36:21","slug":"kontrol-transformacziyi-finansovoyi-z","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=7425","title":{"rendered":"\u041a\u043e\u043d\u0442\u0440\u043e\u043b\u044c \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0437\u0430 \u041c\u0421\u0424\u0417 \u0432 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u043e\u043c"},"content":{"rendered":"

<\/p>\n

\u00a0<\/strong>\u041a\u041e\u041d\u0422\u0420\u041e\u041b\u042c \u0422\u0420\u0410\u041d\u0421\u0424\u041e\u0420\u041c\u0410\u0426\u0406\u0407 \u0424\u0406\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0407 \u0417\u0412\u0406\u0422\u041d\u041e\u0421\u0422\u0406 \u0417\u0410 \u041c\u0421\u0424\u0417\u00a0\u0412 \u0423\u041f\u0420\u0410\u0412\u041b\u0406\u041d\u041d\u0406 \u041f\u0406\u0414\u041f\u0420\u0418\u0404\u041c\u0421\u0422\u0412\u041e\u041c<\/p>\n

CONTROL OVER THE TRANSFORMATION OF FINANCIAL STATEMENTS IN ACCORDANCE WITH IFRS IN THE ENTERPRISE MANAGEMENT SYSTEM<\/p>\n

<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 89-94. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong>4, \u0422\u043e\u043c 3, 2020 (28<\/strong>4)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u0406\u0412\u0410\u041d\u0427\u0415\u041d\u041a\u041e\u0412\u0410 \u041b. \u0412.,
\n\u0422\u041a\u0410\u0427\u0423\u041a \u0413. \u041e.,
\n\u0421\u041a\u041b\u042f\u0420 \u041b. \u0411.
\n\u041e\u0434\u0435\u0441\u044c\u043a\u0430 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0430 \u0430\u043a\u0430\u0434\u0435\u043c\u0456\u044f \u0445\u0430\u0440\u0447\u043e\u0432\u0438\u0445 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0439<\/p>\n

Larysa Ivanchenkova,
\nHal\u0443na Tkachuk,
\nLarysa Skliar
\nOdessa National Academy of Food Technologies<\/p>\n

DOI<\/strong>:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2020-284-4(3)-13<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received : 24.07.2020
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed : 28.09.2020<\/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

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\n\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430: \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0438\u0439 \u043e\u0431\u043b\u0456\u043a, \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0430 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c, \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456, \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430, \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c, \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u043e\u043c, \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.<\/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 Financial statements, including those concluded in accordance with international requirements, play an important role in the information support of the enterprise management system, must be of high quality and meet the growing needs of users. The preparation of financial statements in accordance with IFRS is a complex process that must be controlled, which justifies the relevance of the chosen research topic. In order to obtain adequate results, the authors used methodological techniques of review analysis of scientific and legal sources, analysis and synthesis, systematization and generalization of the results of the study. This article discusses the features of the transformation of reporting information in the conclusion of financial statements of the enterprise in accordance with International Financial Reporting Standards (IFRS). The authors analyze the algorithm for compiling financial statements in accordance with IFRS and the basic differences between IAS from national approaches to the formation of financial statements. The sequence of analytical procedures of the process of transformation of financial statements of food industry enterprises is presented. Factors for ensuring the quality of accounting and reporting information are identified. Areas of control over the process of transformation of financial statements are identified. Tasks, tools and methodical methods of internal control of the transformation process in the enterprise management system are highlighted. The authors propose measures to improve the transformation process and ensure its quality at the enterprise level. Based on the results of the study, conclusions were made about the directions of further scientific achievements.
\nKeywords: accounting, financial reporting, transformation of financial reporting, enterprise reporting, control, enterprise management, international financial reporting standards.<\/p>\n

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

    \n
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