Formation of reporting information on the obligations of organizations: modern problems and new approaches

Abstract

The article presents the results of a study of methodological approaches to disclosing information about the obligations of organizations in financial statements. Both modern problems of these approaches in current regulatory documents and prospects for solving these problems in the course of further development of Russian accounting standards are considered. The article compares the regulations for the formation of reporting information on the obligations of organizations in PBU 4/99 “Accounting statements of an organization” and Order of the Ministry of Finance of Russia No. 66n dated July 2, 2010 “On the forms of accounting statements of organizations”, as well as in the Draft FSBU 4/2023 “Accounting (financial) reporting”, designed to replace the current regulatory documents on the preparation of financial statements. An analysis of the terminological space in the field of disclosure of information about obligations was carried out, the composition of indicators of obligations regulated in existing regulatory documents and in draft new standards was analyzed. The requirements for the composition of obligations in the draft FSBU 4/2023 “Accounting (financial) reporting” and the regulations regarding financial obligations in the draft FSBU “Financial Instruments” are compared. Problematic aspects of the formation of reporting information on the obligations of organizations are identified, recommendations for solving problematic aspects in the process of further improving Russian accounting standards are substantiated.