Kharlamova O. Transparent Financial Statements Execution Methodology and Architectonics

Object: process of execution of financial statements conceptually based on the IFRS; purpose: determination of problem areas at financial statements execution under the IFRS by enterprises of Ukraine and scientific justification of theoretical and methodological provisions related to their solution if there are no unified approaches to financial statement forms; methods: general scientific and specific; results: solution of the problem of complex justification of financial statements execution under the IFRS by improvement of existing and development of new theoretical and methodological, organizational and applied fundamentals of transparent financial statements execution based on the concept of their architectonics; novelty: elaboration of the model of development and operation of accounting and reporting system conceptually based on the IFRS; determination of principles of transparent financial statements; development of the concepts of financial statements architectonics; theoretical justification of “crisis markers” definition; formalization of conceptual provisions of non-IFRS information integration into financial statements; improvement of methodological instruments of diagnostic of transformational corrections impact on representativeness of financial statements under the IFRS; development of the model of Notes to Financial Statements; results implemented into manufacturing and educational process.