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Development of Methodological Approaches to Disclosure of Equity Information in Non-financial Statements of a Commercial Organization

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Comprehensible Science (ICCS 2021)

Part of the book series: Lecture Notes in Networks and Systems ((LNNS,volume 315))

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Abstract

The article is aimed at developing methodological approaches to the disclosure of information about equity in financial and non-financial statements based on accounting and economic approaches by analyzing the existing practices in the Russian Federation and abroad, as well as developing recommendations for the formation of a report on changes in the cost of equity, aimed at commercial organizations.

To achieve this goal, the following tasks were solved: firstly, the features of modern approaches to disclosing information about equity in financial and non-financial reporting were determined in close connection with the process of their evolution based on accounting and economic approaches; secondly, recommendations were developed for the disclosure of information on the equity capital of commercial organizations, aimed at both external and internal users of reporting.

The research results can be introduced when disclosing information on equity capital, both within the framework of the annual report, and various types of non-financial reporting generated in commercial organizations.

The main contribution of this study is the substantiation of the features of modern approaches to disclosing information about equity capital in financial and non-financial reporting in close connection with the process of their evolution based on accounting and economic approaches and the development of a consolidated structure of the report on changes in equity capital for making constructive management decisions.

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Author information

Authors and Affiliations

  1. Rostov State Economic University, Rostov-on-don, Russian Federation

    Irina N. Bogataya, Elena M. Evstafyeva & Natalia N. Khakhonova

  2. Financial University Under the Government of the Russian Federation, Moscow, Russian Federation

    Denis Lavrov

Authors
  1. Irina N. Bogataya
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  2. Elena M. Evstafyeva
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  3. Denis Lavrov
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  4. Natalia N. Khakhonova
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Editor information

Editors and Affiliations

  1. Institute of Certified Specialists ICS, Perm, Russia

    Tatiana Antipova

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Bogataya, I.N., Evstafyeva, E.M., Lavrov, D., Khakhonova, N.N. (2022). Development of Methodological Approaches to Disclosure of Equity Information in Non-financial Statements of a Commercial Organization. In: Antipova, T. (eds) Comprehensible Science. ICCS 2021. Lecture Notes in Networks and Systems, vol 315. Springer, Cham. https://doi.org/10.1007/978-3-030-85799-8_12

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