НЕКОТОРЫЕ ПРОБЛЕМЫ ПРЕДСТАВЛЕНИЯ ПОЛЕЗНОЙ ИНФОРМАЦИИ В КОНТЕКСТЕ ПЕРЕХОДА НА СОЦИАЛЬНО-ЭКОНОМИЧЕСКУЮ ПАРАДИГМУ ФИНАНСОВОЙ ОТЧЕТНОСТИ: НАЦИОНАЛЬНЫЙ АСПЕКТ

Abstract

In the context of sustainable development, the activities of the business unit have come to be seen as a three-component system designed to provide useful information about the contribution of business to the social and environmental segments of the economy. This trend led to the transition to the socio-economic paradigm of financial reporting, which predetermines innovative transformations in the accounting system, one of which is to find models for disclosing information about all drivers of business value growth - financial, social and natural capitals. Hypothesis H is put forward within the framework of the article: the conceptual provisions of the accounting and reporting system in force in the Republic of Moldova contradict the basic principles of the socio-economic paradigm. The hypothesis was substantiated according to the scheme: on the basis of content analysis, a discrepancy between the conceptual provisions of the national accounting system and the modern system - IFRS was revealed; shortcomings of the Statement of Changes in Equity model were identified; the assessment of the effectiveness within the framework of the socio-economic reporting paradigm of alternative options for the direct method of preparing the Cash Flow Statement was carried out. As a result of the study, a conclusion is formulated on the need to modify the national accounting system of the Republic of Moldova to comply with modern trends.