Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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Subject: search.filters.subject.socio-economic paradigm

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    ОЦЕНКА ПЕРИМЕТРА ИНФОРМАТИВНОСТИ ОТЧЕТА ОБ ИЗМЕНЕНИЯХ КАПИТАЛА И ЕГО ОПТИМИЗАЦИЯ: ОТ КОНЦЕПЦИИ ФИНАНСОВОГО КАПИТАЛА К КОНЦЕПЦИИ АССОЦИИРОВАННОГО КАПИТАЛА
    (CEP USM, 2022-05-20) Голочалова, Ирина
    Each time the transition to a more progressive technological mode inevitably entails changes in economic relations between business and the state, which are already being implemented under the conditions of a new paradigm, which today is interpreted as a socio-economic one due to its focus on a homocentric vision of economic development. This also provides for a balance in the use of economic, social and environmental resources by business, while the ownership of them, and, consequently, the right to net business assets (capital), belongs to various social entities interested in business results. The benefit received by the business reflects not only the efficiency of the used financial capital invested by the owners, but also the social and environmental capital invested by business partners - the society and the state, which objectively requires its reflection in the financial statements. As part of the study, the author put forward a hypothesis, the justification of which is carried out according to the following scheme: the interpretation of capital is conceptualized; analyzes the structure of the Statement of Changes in Equity adopted by the national accounting and financial reporting system; criteria for the formation of a capital statement are identified and its optimized model is proposed.
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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.