Financial Reporting in Adapting Financial Systems

• Autorzy: Igor Yaremko , Olena Tyvonchuk

Warianty tytułu

Warunki transformacji współczesnego system finansowego

• Języki publikacji: EN

Abstrakty

EN

In the article the modern problems of the world financial system functioning are considered. The basic causes of global financial instability are defined, in particular the separation of capitalization processes of the company from the real basis of social and economic development; discrepancy between financial (corporate) reporting and conditions of functioning of economic systems. Emphasis is placed on the necessity of the development of regulatory instruments that will prevent uncontrolled growth and spread of fictitious capital and creating updated format of financial reporting proper to the characteristics of post-industrial type companies. (original abstract)

Artykuł nawiązuje do ujawnionych przez kryzys finansowy problemów wymuszających istotne zmiany zasad i metod sprawozdawczości finansowej. W najbliższej przyszłości wymagana jest modernizacja globalnego systemu finansowego. Podstawą tej modernizacji powinno być opracowanie i przyjęcie międzynarodowych przepisów dotyczących krótkookresowych przepływów kapitału. Ważnym elementem powyższej modernizacji jest rozwój instrumentów regulacyjnych, które mogą uniemożliwić niekontrolowany wzrost i rozprzestrzenianie fikcyjnego kapitału. Sprawozdawczość finansowa na rynkach kapitałowych, oparta na poddanych kontroli i sformalizowanych wskaźnikach, powinna być traktowana jako narzędzie ograniczające dalszą wirtualizację kapitału i hybrydyzację instrumentów finansowych. Autor podkreśla potrzebę doskonalenia finansowego raportowania właściwego dla przedsiębiorstw ery postindustrialnej. (abstrakt oryginalny)

Słowa kluczowe

EN

Financial system; Financial services; Financial statements; Systemic transformation

PL

System finansowy; Usługi finansowe; Sprawozdanie finansowe; Przekształcenia systemowe

• Czasopismo: Annales Universitatis Mariae Curie-Skłodowska. Sectio H. Oeconomia
• Rocznik: 2013
• Tom: 47
• Numer: nr 4
• Strony: 143--149

Twórcy

autor

Igor Yaremko

• Lviv Polytechnic National University, Ukraine

autor

Olena Tyvonchuk

• Lviv Polytechnic National University, Ukraine

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