| Аннотация / Abstract |
[RUS]
Исследуются правовые аспекты раскрытия информации корпорациями в законодательстве ЕС. Анализируются требования корпоративного законодательства ЕС в сфере представления финансовой отчетности для допуска ценных бумаг к официальному листингу. Рассматриваются вопросы «контроля» и «участия» в корпорациях и их отражение в финансовой отчетности.
[ENG]
The article examines the legal aspects of information disclosure by corporations in EU legislation. It analyzes the requirements of EU corporate legislation in the sphere of financial reporting for admission of security papers to official data sheets (listing). The article also considers the problems of "control" and "participation" in corporations and their reflection in financial statements.
We can estimate the following basic trends in coordination of obligatory rules of compilation of financial statements, reflected in the Ukrainian legislation, and EU directives:
– enhancement of financial statements content by virtue of additional information concerning financial standing of the management entity (cash flow statement, additional information on separate parts of the financial reporting);
– implementation of consolidated financial statements for a group of enterprises.
The analysis of the foreign experience testifies that the development of bookkeeping and accounting, complexity of delivering of consolidated financial statements requires a subsequent development of the Ukrainian economy legislation towards its harmonization with the European Union law. Particularly it is essential to draw out the criteria of control and participation with the aim of determining the status of a parent company, which responsibilities as well include provision of consolidated financial statements.
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| Ссылки / References |
[RUS]
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[ENG]
- "1-st directive of Council of ministers of EU No. 68/151/CEE from March, 9, 1968 about coordination of guarantees which are required the states members from companies for defence of interests of participants and third persons in sense of the second paragraph 2 of the Article 48 (í.í.) on purpose give these guarantees equivalent character on all of territory of EU" ["1-ya direktiva Soveta ministrov ES No. 68/151/CEE ot 9 marta 1968 goda o koordinatsii garantii, kotorye trebuyutsya gosudarstvami chlenami ot kompanii dlya zashchity interesov uchastnikov i tret'ikh lits v smysle vtorogo paragrafa 2 stat'i 48 (n.n.) s tsel'yu pridat' dannym garantiyam ekvivalentnyi kharakter na vsei territorii ES"], JOCE, 1968, L. 65.
- "1-st project of 9th corporate directive of EU, 1st part" ["1-i proekt 9-toi korporativnoi direktivy ES, 1 chast'"], DOK, 1975, XI, p. 328.
- "1-st project of 9th corporate directive of EU, 2nd part" ["1-i proekt 9-toi korporativnoi direktivy ES, 2 chast'"], DOK, 1975, XI, p. 593.
- "7th corporate directive of EU, 83/349/EEB" ["7-aya korporativnaya direktiva ES, 83/349/EEB"], Official Journal of the European Union, 1983, L. 193.
- "13th corporate directive of ES, 2004/25/EB" ["13-taya korporativnaya direktiva ES, 2004/25/EB"], Official Journal of the European Union, 2004, L142/12.
- "Communication from the Commission to the Council and the European Parliament. Modernising Company Law and Enhancing Corporate Governance in the European Union – A Plan to Move Forward. Brussels, 21 May 2003", available at: http://europa.eu.int/comm/internal_market/en/company/company/official/
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- Heartly, T. K., Benda, V. G. (1998), Bases of right for European community: Introduction to the constitutional and administrative right of European community. Trans. from Eng. [Osnovy prava Evropeiskogo soobshchestva: Vvedenie v konstitutsionnoe i administrativnoe pravo Evropeiskogo soobshchestva. Per. s angl.], YuNITI, Moscow; Colpi, Budapest, 647 p.
- Hoffman, S. (2008), The Law and Business of International Project Finance. 2nd ed., Transnational Publ., Kluwer Law Intern., Hague, 474 p.
- Johnson, H. G. (1967), "Key Item Control", Management Services, No. 1(4), pp. 21-26.
- Kalashnikov, G. O. (2004), "Regulating of the companies merges by the right of EU: control questions" ["Regulirovanie sliyanii kompanii po pravu ES: voprosy kontrolya"], Mezhdunarodnoe publichnoe i chastnoe pravo, No. 2, pp. 25-31.
- Littleton, A. (1966) "The antecedents of double entry book keeping", Accounting Evolution to 1900, Russell and Rusell, New York, pp. 13-21.
- Mamutov, V. K., Znamenskii, G. L., Khakhulina, K. S. (2002), Economic law: textbook [Khozyaistvennoe pravo: Uchebnik], Yurinkom Inter, Kiev, 897 p.
- Moonitz, M. (1970), "Three contributions to the development of accounting principles prior to 1930", Journal of accounting research, No. 8, pp. 145-155.
- Rorem, C. R. (1937), "Accounting theory: a critique of the Tentative Statement of accounting principles", The Accounting Review, June, pp. 133-138.
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