ОЦЕНКА ВЛИЯНИЯ НОВЫХ ФЕДЕРАЛЬНЫХ СТАНДАРТОВ БУХГАЛТЕРСКОГО УЧЕТА НА ИНДИКАТОРЫ ЭКОНОМИЧЕСКОЙ БЕЗОПАСНОСТИ СУБЪЕКТОВ БИЗНЕСА

Abstract

Measures aimed to improve the efficiency of activities and ensure sustainable growth lead economic entities to a detailed analysis of economic security indicators, with the analysis based on reliable and representative information. Changes in accounting legislation call for adjustments in the methodology applied to assess economic security by the financial statements. The purpose of this paper is to illustrate the impact of new federal accounting standards on economic security indicators in order to develop efficient management and financial solutions. Methodologically, the paper considers national and international works in the field under study, the provisions of current legislation, as well as financial statements of the Russian companies. In the course of the work, general scientific and special methods of scientific research were applied: review, analysis, analogy, deduction, etc. The author's indicator-based approaches to assessing the economic security of enterprises revealed the need to standardize the methodology for uniformity and comparability of analytical data. The key principles of changing the reporting indicators which are aimed at improving the quality of financial information and its convergence with international rules are described. However, the new reporting rules significantly affect security indicators. This fact is illustrated by the case with two leasing companies. The conclusion is that the companies developing the programs for better financial stability and fewer threats to economic security should take a more detailed approach to analyzing the information base of financial statements, with its standardization calling for further scientific reasoning.