Keyword: «reporting»

The multilevel and multiple-aspect system of the activity planning introduced in NKSU named after M. Kozybayev is described in the article. The elements of the long-term and short-term planning are presented, the model of organizational plans is given, and approaches to assessing the efficiency of departments’ ac-tivities are described.

Each year, the Council on International Financial Reporting Standards (hereinafter – IFRS) takes on work to improve and update international financial reporting standards, taking into account the current economic situation and the requests of interested parties. New standards as well as amendments to existing documents are introduced for public discussion. The relevance of examination of changes in international financial reporting standards is associated with the adaptation of Russian companies joining the international market. The aim of this work is to examine the amendments that came into effect in January 2020. Based on the results of the study, the authors present a detailed analysis of the amendments introduced by the IFRS Council, affecting the financial instruments (IFRS 9, IAS 39, IFRS 7), accounting for employee benefits programs (IFRS 19), the procedure for providing additional information in reporting (the definition of significance has been adjusted).

The article discusses corporate information disclosure tools that allow you to realize the capabilities and benefits of the XBRL electronic reporting format. The authors highlight the fundamentals of the XBRL format, compare it with traditional formats, highlight the benefits and opportunities that XBRL provides to investors. The article discusses an example of analysis of reporting presented in XBRL format.