Formation, disclosure and presentation of information on equity in conditions of increasing transparency of organizations

Abstract

The issues of increasing the reliability of information about the organization’s own capital, its presentation and disclosure as part of the financial (accounting) statements in the context of the adoption of new federal accounting standards and changes in the requirements of the regulator are considered. The necessity of increasing the information content of the system of accounting and reporting of equity, including on the basis of international financial reporting standards, is substantiated. The limits of information disclosure due to external and internal factors are analyzed.

Keywords

• equity
• authorized capital
• additional capital
• reserve capital
• retained earnings (uncovered loss)
• reliability of financial (accounting) statements
• state information resource
• auditor’s report
• beneficial owner
• transportability of organizations.