| | | | PROBLEMS OF MODERN ECONOMICS, N 2 (82), 2022 | | | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | | Shtina O. A.
Head of the Department of Auditing of financial organizations, Joint stock company “Audit and consulting firm MIAN”
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| | | The article aims at forming a possible algorithm of information relevance calculation and the application of this information for financial reporting. The authors want to demonstrate the potential for modification with regard to this concept not only for the formation of the organization’s external reporting, but also for the satisfaction of informational needs of its internal users, from line managers to the executive and strategic leadership of the organization. It is sufficient, for the sake of such modification, to review certain elements in the definition of relevance and in the stages of the model of judgement formation on the issue of relevance, with regard to the needs of a specific process. The article is divided into three parts. The first part was published in the fourth issue of the current Journal in 2021. The second part focuses on the 4-stage model of judgement formation on information relevance. | | Key words: determining the relevance, relevance in the International Financial Reporting Standards, relevance in auditing, relevance in management, 4-stage model | | Pages: 78 - 82 |
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