Методологічні аспекти формування інтегрованої облікової політики

Abstract

Визначено економічну суть поняття «інтегрована облікова політика», яке враховує основні завдання інтегрованої звітності. Обґрунтовано мету та завдання облікової політики відповідно до вимог інтегрованої звітності. Запропоновано методологічний підхід щодо виокремлення рівнів реалізації облікової політики для забезпечення єдності методології обліку та одержання звітної інформації й визначення суб’єктів її формування.

The purpose of this article is to investigate and improve methodological aspects an integrated accounting policy for the disclosure of holistic, strategic, essential, adaptive and relevant actual in different time dimensions accounting information in the integrated reports. It is proved that integrated reporting as a new tool for disclosing information on the prospects and consequences of business entities activities requires improvement of the accounting process by developing or supplementing accounting policy. The main unresolved methodological problems of the integrated accounting policy formation include theoretical definition of the essence of the integrated accounting policy concept, and justification of the purpose, objectives and levels of its implementation. Terminological analysis of the “accounting policy" concept let propose to define of an integrated accounting policy as an aggregate of all related accounting principles, rules, methods, procedures and processes of the integrated reporting, which are co-initiated and carried out by making professional judgment in order to increase socio-economic safety and level of competitiveness of business entities, activate business space-ecological consciousness, improve living standards and ensure compliance with stateguaranteed social standards. The purpose of the integrated accounting policy is defined as a disclosure in the integrated reports of the most reasonable and reliable financial and non-financial information concerning current and strategic activities of the entity. The objectives of the integrated accounting policy are divided into methodological, organizational, methodological and technological groups. V levels of the integrated accounting policy implementation are determined: Level I – International Integrated Accounting Policy; Level II – Intergovernmental Integrated Accounting Policy; ІІІ level – State Integrated Accounting Policy; ІV level – Joint Business Integrated Accounting Policy; V level – Integrated Accounting Policy of the enterprise. The subjects of the integrated accounting policy are determined for each level. Developed Methodological aspects of the integrated accounting policy will allow adapting the peculiarities of its formation to the requirements of integrated reporting, and specify them as a certain methodology and techniques of the integrated accounting process in practice.