The financial component in assessing the value of contractual obligations
https://doi.org/10.34020/1993-4386-2023-1-88-93
Abstract
The financial component of the organization's activities or the objects of its accounting has always been in the focus of economists' research. Unfortunately, it should be noted that for accounting based on normative economics, the reflection of the financial component of the value of contractual obligations remains without due attention. At the same time, the assessment and reflection in accounting and reporting of the value of contractual obligations expands the scope of accounting, makes its information promising and more significant for financial analysis and improving the effectiveness of the implementation of financial relations. The financial component in assessing the value of obligations in an exchange transaction involves a rather complex, sometimes ambiguous, process. To study it in the concept of accounting for contractual obligations, the main attention should be paid to the recognition of contractual obligations, the assessment of monetary assets and liabilities that ensure the reflection of these objects as accounting objects, as well as the processes of their transformation into facts of economic life.
About the Authors
Victor S. Plotnikov
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
Victor S. Plotnikov – Doctor of Economics, Professor, Professor of the Department of Information and Analytical Support and Accounting
Novosibirsk
Olesya V. Plotnikova
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
Olesya V. Plotnikova – Doctor of Economics, associate Professor, Professor of the Department of Information and Analytical Support and Accounting
Novosibirsk
References
1. Khall Dzh. K. Optsiony, f'yuchersy i drugie proizvodnye finansovye instrumenty [Options, futures and other derivative financial instruments], Moscow: OOO “ID Vil'yams”, 2008, 1056 с.
2. Arau J., Barbour J. A., Bassett R., Black A., Weisenrieder F., Gee D. et al. Voprosy stoimosti. Ovladevaite noveishimi priemami upravleniya, investirovaniya i regulirovaniya, osnovannymi na stoimosti kompanii [Cost issues. Master the latest techniques of management, investment and regulation based on the value of the company], Мoscow: ZAO “Olimp–Biznes”, 2009, 400 p.
3. Sokolov Ya. V. Osnovy teorii bukhgalterskogo ucheta: monografiya [Fundamentals of accounting theory: monograph], Moscow: Finansy i statistika, 2005, 495 с.
4. Plotnikov V. S., Plotnikova O. V. Kontseptsii teorii bukhgalterskogo ucheta: uchebnoe posobie [Concepts of accounting theory: textbook], Moscow: Obshchestvo s ogranichennoi otvetstvennost'yu “Nauchno-izdatel'skii tsentr INFRA-M”, 2020, 384 с. DOI: 10.12737/1009590.
5. Kuter M. I. Vvedenie v bukhgalterskii uchet: uchebnik [Introduction to Accounting: textbook], Krasnodar: OOO «Prosveshchenie-Yug», 2012, 512 p.
6. Uil'yamson O. I. Ekonomicheskie instituty kapitalizma: firmy, rynki, «otnoshencheskaya» kontraktatsiya [Economic institutions of capitalism: firms, markets, "relational" contracting], St. Petersburg: Lenizdat, 1996, 702 p.
7. Plotnikov V. S., Plotnikova O. V. The concept of positive accounting of contractual obligations, Mezhdunarodnyi bukhgalterskii uchet, 2013, No. 23 (269), pp. 9–17. (In Russ.)
8. Plotnikov V. S., Plotnikova O. V. The concept of constructive commitment as an element of the draft concept of international integrated reporting, Mezhdunarodnyi bukhgalterskii uchet, 2013, No. 47 (293), pp. 2–11. (In Russ.)
9. Plotnikov V. S., Plotnikova O. V. The concept of positional accounting of contractual obligations, Bukhgalterskii uchet, 2013, No. 9, pp. 122-125. (In Russ.)
10. Plotnikov V. S., Plotnikova O. V. Uchet finansovykh instrumentov kak faktor obespecheniya dostovernosti informatsii o funktsionirovanii kompanii na rynke: monografiya [Accounting of financial instruments as a factor of ensuring the reliability of information about the functioning of the company in the market: monograph], Moscow: OOO «Izdatel'skii dom FINANSY i KREDIT», 2013, 252 p.
11. Plotnikov V. S., Kanapinova S. S. Conceptual framework: contractual obligations and obligations as elements of financial statements, Mezhdunarodnyi bukhgalterskii uchet, 2020, Vol. 23, No. 7 (469), pp. 726-741. DOI: 10.24891/ia.23.7.726.
12. Plotnikova O. V. Kontseptsiya konstruktivnogo obyazatel'stva v metodologii i organizatsii ucheta instrumentov khedzhirovaniya [The concept of constructive obligation in the methodology and organization of accounting for hedging instruments]: Doc. sci (econ.) Thesis: 08.00.12, Voronezh: Voronezhskii gosudarstvennyi universitet, 2014, 370 p.
13. Plotnikov V. S., Plotnikova O. V. Philosophy of Accounting as an economic science (Part 1), Uchet. Analiz. Audit, 2017, No. 2, pp. 7–17. (In Russ.)
14. Plotnikov V. S., Plotnikova O. V. Philosophyof Accounting as an economic science (Part 2), Uchet. Analiz. Audit, 2017, No. 3, pp. 7-21. (In Russ.)
15. Plotnikov V. S., Plotnikova O. V. Ob"edinenie biznesa i konsolidirovannaya finansovaya otchetnost': monografiya [Business combination and consolidated financial statements: monograph], Moscow: INFRA-M, 2018, 278 p. DOI: 10.12737/monography_5aafadaa5e5677.15904893.
Review
For citations:
Plotnikov V.S., Plotnikova O.V. The financial component in assessing the value of contractual obligations. Siberian Financial School. 2023;(1):88-93. (In Russ.) https://doi.org/10.34020/1993-4386-2023-1-88-93
Views:
128
Email this article 