Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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    ТРАНСФОРМАЦИЯ ИНФОРМАЦИОННОГО ПОЛЯ ОТЧЕТНОСТИ БИЗНЕСА: ВЫЗОВЫ КОНЦЕПЦИИ УСТОЙЧИВОГО РАЗВИТИЯ И ПЕРСПЕКТИВЫ
    (CEP USM, 2022) Golocialova, Irina
    A great deal of research focuses on issues such as financial reporting theory, quality of information for decision-making, and modelling the information field of reporting. These issues are especially relevant in the context of business achieving its sustainable development and the transition to a socio-economic reporting model. In this regard, the aim of the work is to study modern transformations of the information field of business reporting and establish the impact of the concept of social responsibility on this process. This study is based on general scientific and special methods: system approach, comparison, induction, analysis and synthesis, modelling. As a result of the study: we describe the concept of social responsibility as an integrated part of the concept of sustainable development; disclose a three-stage algorithm of transformation of the information field of reporting in the context of social responsibility implementation; substantiate the need for the fourth concluding stage, contributing to the reflection of the effect of social responsibility implementation in business financial reporting. The study concludes that the transition to an eclectic approach to the formation of information in financial reporting, combining economic and social approaches, with elements of the legal approach. The study has scientific significance for improving accounting methodology and practical relevance for modelling financial reporting.
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    НЕКОТОРЫЕ ПРОБЛЕМЫ ПРЕДСТАВЛЕНИЯ ПОЛЕЗНОЙ ИНФОРМАЦИИ В КОНТЕКСТЕ ПЕРЕХОДА НА СОЦИАЛЬНО-ЭКОНОМИЧЕСКУЮ ПАРАДИГМУ ФИНАНСОВОЙ ОТЧЕТНОСТИ: НАЦИОНАЛЬНЫЙ АСПЕКТ
    (CEP USM, 2022) Голочалова, Ирина
    In the context of sustainable development, the activities of the business unit have come to be seen as a three-component system designed to provide useful information about the contribution of business to the social and environmental segments of the economy. This trend led to the transition to the socio-economic paradigm of financial reporting, which predetermines innovative transformations in the accounting system, one of which is to find models for disclosing information about all drivers of business value growth - financial, social and natural capitals. Hypothesis H is put forward within the framework of the article: the conceptual provisions of the accounting and reporting system in force in the Republic of Moldova contradict the basic principles of the socio-economic paradigm. The hypothesis was substantiated according to the scheme: on the basis of content analysis, a discrepancy between the conceptual provisions of the national accounting system and the modern system - IFRS was revealed; shortcomings of the Statement of Changes in Equity model were identified; the assessment of the effectiveness within the framework of the socio-economic reporting paradigm of alternative options for the direct method of preparing the Cash Flow Statement was carried out. As a result of the study, a conclusion is formulated on the need to modify the national accounting system of the Republic of Moldova to comply with modern trends.