Pylypenko L. The system of public reporting of corporations in conditions of post-industrial economy

The aim of the thesis is the synthesis and development of scientific-theoretical bases of formation of system of public accountability of corporations and rationale a conceptual framework bringing it methodologies to the conditions of postindustrial economy. The object of study is the system of public reporting corporations. Subject of research are theoretical and applied aspects of public reporting corporations in the post-industrial economy. The scientific novelty of the obtained results is in the solution and the scientific basis of the theoretical-conceptual and methodological bases of formation of adaptive system for public reporting of corporations of the postindustrial economy. For the first time: developed a conceptual model for the content and format of public corporate financial statements; formulated the concept of the preservation of intellectual capital; the proposed methodological framework of accounting and the accounting reflection of the moral deterioration of fixed capital of the Corporation; improved: the model of harmonization of public corporate reporting; methodological approaches to accounting of goodwill corporations; the format of the balance sheet of corporations; the content of the statement of profit and loss corporations; methodological tools of analyzing financial statements of corporations; acquired further development: the institutional framework of the system of public financial statements of corporations; theoretical basis of development of methodology of accounting and financial reporting; conceptual and methodological approach to the registration and reporting reflect the profits of the Corporation; methodological approaches to the solution of problems of accounting and accounting representation of derivatives; functional approach to the development of the structure of the accounting system and financial statements as a risk management tool of the Corporation; conceptual foundations of non-financial reporting; organizational and methodological support (tools) to audit public reporting corporations