期刊名称：Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu. Ekonomìčnì Nauki
印刷版ISSN：2664-245X
电子版ISSN：2664-2468
出版年度：2017
卷号：79
期号：1
DOI：10.26642/jen-2017-1(79)-11-14
语种：English
出版社：Zhytomyr State Technological University
摘要：The article sets the goal to assess the reliability of financial reporting essence and summarize the factors that affect it. The article grounds the reliability of financial reporting urgency and characterizes its dual nature (on one hand,it is accounting containing reliable,reasonable data,characterized by the absence of errors and can be correctly perceived by users,on the other hand,reliable financial statements are considered to be formed according to the rules regulated by normative documents). It is proved that making decisions by interested users based on financial statements is closely related to information risk that arises because of the restrictions affect the flow of information on which management decisions are taken (accounting information that is difficult to understand by unskilled users,the impact of human factor,the level of information importance). The author establishes that the reliability of financial reporting is affected by many factors whose influence can be seen both outside,and within an enterprise. The main factors include:informational,political,legal,human,organizational and financial and they should be taken into account while making management decisions.
其他摘要：Поставлено за мету оцінити сутність достовірності фінансової звітності та узагальнити фактори,що на неї впливають. Обґрунтовано актуальність питання достовірності фінансової звітності та охарактеризовано її подвійну природу (з одного боку − це звітність
