Economic Bulletin of the National Mining University




Issue:2019 №3 (67)
Section:Economics of enterprise
Article language:Ukrainian
Title:Development of reporting as an element of accounting and analytical support in asset management companies
Authors:Pashkevych M. S., Dnipro University of Technology,
Usatenko O. V., Dnipro University of Technology
Annotation:The article examines the trends of reporting, the sources of management decisions made by institutional investors, in particular, asset management companies, which activities are at high risk. It is determined that, due to the specifics of accounting as a science, trends in reporting are a dynamic phenomenon. There are two dominant trends in reporting, namely, those that are local (influenced by national constraints) and those that are global (reflect international trends in accounting and reporting in the world). These trends have been shown in contradiction to one another, complicating the partnership of national and foreign asset management companies due to unclear and not identical reporting. The main tendency on the part of reporting as an element of accounting and analytical support in asset management companies is distinguished, which allows an algorithm of improved preparation of different types of reporting to overcome existing contradictions between national and international reporting. The main trend in the development of reporting is the need to win the trust of users of reporting through the provision of information of high quality and reliability, which allows prediction of the future in the field of risky investment. It is shown that this trend is a priority for Ukraine because it is related to solving the existing economic problems, namely: improving the investment climate and increasing the competitiveness of innovative enterprises. A promising vector for further development of financial statements has been identified, aimed at the rejection of national accounting standards (standards) and the introduction of financial statements for all, without exception, companies of international reporting standards. In order to improve reporting, its new classification adapted for asset management companies (AMC) is proposed, which is optimally tailored to the management needs, and meets the information requirements of different user groups thanks to the unified composition of accounting information. It also meets the specifics, strategies and main goals of AMCs on the effective functioning and protection of interests of investors of funds managed by an AMC. 
Keywords:Reporting, Reliable information, Investors, Asset management company, Vector of reporting development, Classification of reports, International reporting standards, Reports users, National accounting standards
File of the article:EV20193_160-171.pdf
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