Развитие учетной практики регулирования оценочных значений в целях интеграции показателей финансовой и нефинансовой отчетности

Abstract

The purpose of the study is to analyze the potential of using accounting estimates in the financial statements of companies from the standpoint of the development of IFRS provisions and explanations to them, as well as the prospects for the development of reporting standards towards the integration of financial and non-financial indicators. As a result of the analysis of the provisions of IFRS for the use of accounting estimates, a set of standards was determined that regulates the practice of applying specific estimated values, while revealing the absence of separate accounting estimates that are significant for the formation of financial statements. Based on the content analysis of the standards, the most commonly used evaluation methods applied to the calculation of estimated values have been identified. Th e draft s of international standards related to non-financial reporting are analyzed, and the sectoral specificity of accounting estimates is noted. An example of the relationship between indicators of financial and non-financial reporting is shown and an approach for integrating these types of reporting is considered. The directions of further development of IFRS in terms of accounting estimates are determined. The practical significance of the study lies in the possibility of expanding the practice of using estimated values in order to develop financial accounting and audit and integrate financial and non-financial indicators.