Strategic Correction of Enterprise Reporting Policy

Анотація

One of the ways to implement the strategic accounting policy is the strategic correction of the reporting policy of the enterprise, which provides for the creation of the necessary information impact on external users who are subjects of management decisions. The purpose of the article is to analyze the theoretical foundations and substantiate the mechanisms for implementing the strategic correction of the enterprise reporting policy. The concept of strategic correction of the enterprise reporting policy has been disclosed. The role of signal accounting theory in the formation of the theoretical foundations of strategic accounting policy of the enterprise has been analyzed. The role of strategic additional disclosure in achieving the strategic goals of the enterprise has been determined. The reasons for understanding the information about the accounting policy as a source of accounting signals for external users have been identified. The concept of additional disclosure of accounting information of the enterprise as the transfer of information through additional forms of reporting, which goes beyond the current regulatory requirements or accounting standards set by the regulators of the national accounting system has been grounded. The necessity of forming a strategic reporting policy based on the strategic goals has been determined. The implementation of informational influence on various groups of external entities, the decisions of which depend on the achievement of strategic goals of the enterprise has been determined as the main purpose of the strategic correction of the reporting policy of the enterprise. The dependence of the achievement of the strategic goals of the enterprise on the disclosure of promising accounting information and on additional detailed or more complete information about its current and past activities has been grounded.

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