FEATURES OF INFORMATION DISCLOSURE IN THE ACCOUNTING FINANCIAL STATEMENTS OF ORGANIZATIONS UNDER SANCTIONS RESTRICTIONS

Author(s): Zueva I.A.

Rubric: Economy

DOI: 10.21777/2587-554X-2022-3-16-23

Release: 2022-3 (42)

Pages: 16-23

Keywords: disclosure of information, disclosure restrictions, accounting statements, consolidated statements, issuer’s statements

Annotation: The article examines the issues of changes in Russian legislation in the field of regulations for disclosure of accounting information by enterprises and organizations associated with the imposed sanctions restrictions by foreign states and associations in a number of industries, companies and individuals. Attention is drawn to the models of imposed restrictions on disclosure of information, possible subjects of their use. The analysis of the composition of forms disclosed or restricted to disclosure when companies introduce different access models is given. Conclusions are drawn about the impact of restrictions in the disclosure of reporting information on the investment climate. A number of recommendations have been formed to clarify the regulatory framework of restrictions to prevent cases of its unfair use.

Bibliography: Zueva I.A. FEATURES OF INFORMATION DISCLOSURE IN THE ACCOUNTING FINANCIAL STATEMENTS OF ORGANIZATIONS UNDER SANCTIONS RESTRICTIONS // Economics and Management. – 2022. – № 3 (42). – С. 16-23. doi: 10.21777/2587-554X-2022-3-16-23