ПРОБЛЕМЫ РАСКРЫТИЯ ИНФОРМАЦИИ В БУХГАЛТЕРСКОЙ ОТЧЕТНОСТИ В СОВРЕМЕННЫХ УСЛОВИЯХ

Abstract

In recent years, there has been growing concern about both the problem of information disclosure overload in financial statements and the fact that, despite the growing volume of information disclosure, users still do not receive all the information they need. With regard to the disclosure of information in financial statements, the current degree of dissatisfaction is largely a predictable result of the regulatory framework. The existing regulatory system is a response to market failures in the disclosure of financial statements. All recommended reforms have their costs. Thus, regulatory reform will require the joint work of all stakeholders and there is a need to understand what can be achieved by regulating the disclosure of information in financial statements. In the article, the author examines the modern system of regulation of the financial reporting process and concludes that the existing problems are largely a predictable result of the regulatory system. The author’s attention is focused on companies whose shares or other securities are publicly traded. The article provides recommendations on how to eliminate these problems.