Accounts for Future Events, which Characterize the Activities of a Company, i.e. a Methodo-Logical Approach

Abstract :

The reporting development in terms of including information about the future of the enterprise is dictated by the needs of reporting users. To improve the quality of reporting, a universal methodology for accounting for future events should be developed. The purpose of the article is to reveal the methodology developed by the author for future events accounting. The method-ology includes sections, i.e. accounting objects, accounting tools and accounting techniques. The article defines the information of current monitoring, with the help of which it is possible to form a predictive opinion on the future values of assets, liabilities, income and expenses. Accounts and tools for its accounting are selected for the specified information. The uniqueness of the method lies in methods of traditional accounting, adapted to the requirements of modern accounting standards and financial reporting, while at the same time it is aimed at reflecting forecasted and integrated information in the reporting.