Abstract
The paper article discusses the nature of voluntary reporting and reveals its place in the system of accounting and analytical support of international startup project management. The paper proposes and grounds understanding the concept of " voluntary statements" as statements, prepared by business entities, their units and associations for dissemination of quality information selected by the governing bodies of reporting entities and recognized as expedient for development and reaching goals in the economic, social and / or research spheres. In order to substantiate methodological approaches to the integration processes of formation and usage of voluntary statements in the system of accounting and analytical management of innovative enterprises, the progressive experience of foreign companies was analyzed, so the paper proposes the directions of its application to increase innovative attractiveness of domestic start-up projects.
Highlights
The paper article discusses the nature of voluntary reporting and reveals its place in the system of accounting and analytical support of international startup project management
Small businesses and startups in conditions of fierce competition and difficult socio-economic situation are much more vulnerable compared to big business, and need quality, mobile, creative management
The task of information support of management is entrusted to the accounting system of a small enterprise, the quality of which largely depends on the effectiveness of management decisions and prospects of the enterprise
Summary
Policymakers in the United States share the recognition that innovation remains the key to international competitiveness in the twenty-first century. They increasingly recognize that equity-financed small firms are an effective means of capitalizing on new ideas and bringing them to the market. Form No 2-m provides for the allocation of net income from sales of products (goods, works, services), other operating and other income, cost of goods sold (goods, works, services), other operating and other expenses, pre-tax financial result and net profit. This form is more aggregated compared to the Statement of Financial Performance
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