BUSINESS INFORM №10-2016

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Section: Accounting and Auditing
UDC 657:005.35
Korol S. Y.
Accounting Cognition of Social Resposibility of a Bussiness (p. 338 - 342)
The article concentrates on the issues related to accounting of activities of a socially responsible business. The basis for the research is managers’ requirements to the data about economic, environmental and social impact of a company on the community, which depend on the level of implementation of the social responsibility principles in its economic activity. It has been found that the conventional accounting allows obtaining information on social responsibility of a company as either a separate event or a separate type of economic activity. It has been defined that the issues of accounting social responsibility facts is connected with the problem of their cost measurement and approval of the company economic activity in the process of primary observation. The use of the IFRS criteria for recognizing assets, obligations, revenues and expenditures of a company does not allow recording many events that are important for the parties concerned in accounting documents. In particular, the data about environmental and social aspects of the company activity do not comply with these criteria. It has been proved that further development of methodological approaches to the primary cognition of the facts of company economic activity will allow creating a sufficient database for making decisions, socially responsible management and economic, environmental and social efficiency of a company.
Keywords: social responsibility of a company, accounting, non-financial reporting, recognition criteria, evaluation of social responsibility facts
Bibl.: 19.

Korol Svitlana Ya. – Doctor of Sciences (Economics), Professor, Professor, Department of Accounting and Taxation, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

Article is written in English
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Reference to this article:
Korol, Svitlana Ya. (2016) “Accounting Cognition of Social Resposibility of a Bussiness.” Business Inform 10:338–342.

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