Забезпечення та умовні зобов’язання в міжнародній і національній системах обліку

Abstract

Abstract. Introduction. International accounting standards, which are implemented by business entities, allow to increase the transparency and efficiency of the management system, provide the opportunity to attract investments and access to international markets. Thanks to the application of international standards, a reliable information base is formed, which allows you to assess the real financial situation, discloses income, expenses, equity, assets and liabilities. Purpose. The article examines the economic essence of obligations from a legal and economic point of view and features of disclosure of information about conditional obligations and security. The methodological provisions of the procedure for determining the criteria for recognition of liabilities, contingent liabilities and guarantees, and their reflection in financial statements, are substantiated. Key issues of harmonization of national and international standards of accounting and financial reporting regarding contingent liabilities and guarantees are considered. Results. The research substantiates that from an economic point of view, the essence of obligations is considered as payables, the repayment of which will lead to the disposal of resources. This approach significantly narrows the interpretation of this category, since not all obligations that arise in civil and economic law are reflected in accounting. When recognizing liabilities, the factor of the occurrence of an event with uncertain consequences is taken into account, which accordingly affects the display of information about the occurrence of such events as part of contingent liabilities or guarantees. Conclusions. National accounting standards lag far behind similar international standards regarding the informativeness of financial data disclosure. Harmonization of the provisions of national and international standards, with the aim of updating the provisions (standards) of accounting, should become tools for solving problems. Another way to solve the problem can be recognition as national international accounting and financial reporting standards.