Suchergebnisse

The high urgency of reporting by business and public sector entities in Ukraine and the EU is confirmed by the fact that out of 34 speakers at the IFRS Forum – 2020 "Through Transparency to Sustainable Development: New Realities of the Profession" almost one in four chose it as the topic of their report. With this in mind, the main problematic aspects of reporting of domestic business entities in various sectors of the economy are researched, its development against the background of globalization, composition of the internal public sector researched. The requirements for the composition of the administration report and the management report in the context of the current legal framework are systematized. In recent years, integrated reporting has been gaining momentum in Europe, which should combine the information of disparate reports in order to be able to compare it by different subjects and periods. The composition of voluntary annual reporting of legal entities in Europe is considered and an assessment of their impact on the achievement of sustainable development goals is provided. One of the clearest trends over the last four years has been the increasing use of the term«integrated report» and the statement that reports have been prepared in accordance with the IIRC Conceptual Framework. The issue of complication of international financial reporting standards is considered and the analysis of standardization of non-financial reporting is carried out. It is determined that the reform of accounting and reporting in budgetary institutions is impossible without the introduction of the budget reporting system at the level of united territorial communities, districts and regions in parallel with decentralization and widespread use of non-financial reporting.