Improving Ways of Accounting Reporting
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Date
2014
Authors
Journal Title
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Volume Title
Publisher
ДВНЗ «Київський національний економічний університет імені Вадима Гетьмана»
Abstract
The article discusses how important is the financial reporting to investors. Entrepreneurs need an adequate capital for their economic activities. This requires private capital raising from an owner or foreign capital raising from a creditor. Self-financing is considered appropriate for share companies, because the shares as financial papers have a perpetual contract and a changeable interest rate. In addition, it is possible to invest shares in the exchange market so that they can get a wider scale: capital growth is possible through attracting many investors. It shows that the primary reason for making international reporting includes investors’ protection. This mechanism of protection will facilitate to gather the necessary information to make some decisions that will ultimately affect economic conditions of entrepreneurs.
Description
Keywords
Accounting Reporting, standard reporting, standardization of reporting, through attracting, investors information
Citation
Khubua M. Improving Ways of Accounting Reporting / M. Khubua // Стратегічні імперативи сучасного менеджменту : зб. матеріалів II Міжнар. наук.-практ. конф. 22-23 травня 2014 року / М-во освіти і науки України, Держ. ВНЗ "Київ. нац. екон. ун-т ім. Вадима Гетьмана" ; [відп. за вип С. М. Соболь]. – Київ : КНЕУ, 2014. – С. 25-27.