BUSINESS INFORM №8-2015

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28

Section: Accounting and Auditing
UDC 657.37
Kharlamova O. V.
Architectonics of the Notes to IFRS-Reporting (p. 188 - 193)
The article is aimed at argumentation of the thesis that architectonics of the Notes to financial IFRS-Reporting should be based on a logical construction of «objective to subjective». Requirements to information disclosure have been systematized and a hierarchical model of architectonics of the Notes to financial IFRS-reporting has been developed. According to results of the study, expedience of the use of the referred logical construction has been substantiated, taking into account the level of informational risk for users. It has been proposed to classify all accounting decisions either as non-alternative, or alternative, or independent; their relationship with the level of informational risk for users, which consists in making erroneous decisions based on the financial reporting data, has been disclosed. The developed hierarchical model of architectonics of the Notes to financial IFRS-Reporting includes seven components ranked by the levels of objectivity of accounting solutions (professional judgment) as well as informational risk, is based solely on the systematic and organized by the author IFRS-requirements and does not entail an additional workload on preparers of IFRS-reports. The practical application of the proposed hierarchical model will contribute to the unification of IFRS-reporting, improving its comparability and quality, perfectioning the methodological tools for training purposes.
Keywords: international financial reporting standards, architectonics of the financial reporting, notes to the financial reporting, accounting solutions
Fig.: 2. Bibl.: 12.

Kharlamova Olena V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Financial and Economic Security, Accounting and Auditing, O. M. Beketov National University of Urban Economy in Kharkiv (17 Marshala Bazhanova Str., Kharkіv, 61002, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Kharlamova, Olena V. (2015) “Architectonics of the Notes to IFRS-Reporting.” Business Inform 8:188–193.

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