Open AccessMethodological aspects of formation of a transparent organization's financial statements
Author(s) -
O. V Rozhnova,
V. M Igumnov
Publication year - 2013
Publication title -
izvestiâ mgtu "mami"
Language(s) - English
Resource type - Journals
eISSN - 2949-1428
pISSN - 2074-0530
DOI - 10.17816/2074-0530-67870
Subject(s) - transparency (behavior) , accounting , business , compliance (psychology) , process (computing) , key (lock) , accounting information system , process management , computer science , computer security , psychology , social psychology , operating system
The paper considers the problem of preparation of transparent financial reports. As one of the ways to solve this problem the authors offer to create a center of transparency in the company responsible for the formation of an "external" and "internal" transparency of an organization as well as the availability of accounting information. The key stages of the process of self-disclosure of a company are highlighted as well as the procedure of the disclosure of information about economic activities of an organization, the compliance with which will prepare highly transparent statements.