Rizikos vertinimo modelio taikymas atskleidimų klasifikavimui

LTRizikos ir jų valdymo priemonės atskleidžiamos valdymo kodeksuose ir skaidrumo pranešimuose, kai įmonės akcijos kotiruojamos biržoje ar jos yra viešojo intereso įmonės. Įmonėms, nepatenkančioms į šias kategorijas, nustatyta prievolė aiškinamajame rašte prie finansinių ataskaitų rinkinio atskleisti reikšmingą aktualią informaciją. Atskleistinos informacijos dinamika verčia susimąstyti: (a) koks jos kiekis aktualus numatomiems informacijos vartotojams ir jiems reikšmingas, (b) ar tik finansinė informacija yra aktuali, reikšminga, atitinka lūkesčius, ar sprendimams priimti būtina atskleisti ir nefinansinę informaciją (pvz. informaciją apie esminius įvykius). Todėl būtina pritaikyti tam tikras metodologines nuostatas, kad padėti buhalteriui atrinkti reikšmingą nefinansinę informaciją, kurią jis atskleistų šalia finansinės. Ieškodami būdų, kaip optimizuoti reikšmingos informacijos atranką, autoriai išanalizavo reikšmingumo nustatymo metodines nuostatas, palygino reikšmingumo rodiklių naudojimą audito ir apskaitos kontekste, pateikė praktinio taikymo pavyzdį draudimo įmonės pavyzdžiu. Remdamiesi organizacijos rizikos valdymo teorija (angl. enterprice risk management theory) autoriai taikė rizikos vertinimo modelį atskleidžiamos informacijos įtakai ir tikimybei (reikšmingumui) vertinti, parengė reikšmingos finansinės informacijos atskleidimų matricą, kurios pagrindu pasiūlė reikšmingos informacijos skirtos atskleidimui pateikimo būdą. [Iš leidinio]Reikšminiai žodžiai: Aiškinamasis raštas; Atskleidimas; Rizikos vertinimas; Sprendimų priėmimas; Decision-making; Detection; Notes; Risk assessment.

ENRelevance of the problem. According to the organization's risk management theory (called enterprice risk management theory) and scientists discuss themes of financial reporting reliability and increase of non-financial and financial disclosures, which consumers need to integrate to make prudent economic and management decisions. In practice, the management decision regarding to materiality apply only to evaluation of possible errors in financial statements and to decide on disclosures of non-financial information, such as.accounting policies etc. This practice constantly increases the amount of disclosures. In order to assess what information is relevant to users, it is necessary to discuss what kind of information if material and decide if it is sufficient to disclose only this material information. European Financial Reporting Advisory Group (EFRAG), French Autorité des Norman Comptables (ANC) and the UK Financial Reporting Council Accounting Committee (FRC) jointly published in 2012, July 12, Discussion Paper "Towards a Disclosure Framework for the Notes". These authorities propose fundamental principles on the basis of which it would be possible to create a Disclosure Framework. This Project emphasises the recent problem related to increaling number of notes, which becomes a burden for financial analysts. International Accounting Standards Board (IASB), which is also in the process of its disclosure guidelines, confirms that disclosure should be more oriented to meet the needs of information users (investors, creditors, and others). In order to ensure that full disclosure of all and only relevant information in an appropriate manner will be prepared, the irrelevant information should be not presented in financial statements. Purpose. This article aims to adapt risk assessment model to define what material data should be disclosed in the notes.Results: An analysis of what is material in the context of information on the disclosures shows that this usually depends from professional judgment used to decide whether to disclose financial or non-financial information. Comparing the materiality indicators in audit and accounting, the researchers found out that the total amount of materiality can be determined by looking at the percentage of the item's value, but this methodology is actually used non consistently in these spheres. In accounting, materiality is used to decide if the item should be disclosed or corrected, in audit, it is used for audit planning and performance evaluation. Consequently, even in order to minimize disagreements between the auditor and the client, it is not appropriate to harmonize the materiality conception in the audit contract. The authors propose practical application of Risk assessment model to identify important disclosures and to identify the irrelevant information, which should be not disclosed in the financial statements. In this article, they propose how this model could be applied to define significant information that should be disclosed by the insurance company. The practical application of the model in the insurance company shows, that risk assessment model can help identify important disclosures, but also help to identify the irrelevant information, which (for example, 4, 6, 8, 10, 11) it may not be disclosed in the financial statements.The authors conclude, that the proposed methodology could help for companies to more efficiently define what infomation is material for its users and should be disclosed in the notes. Methods used: theoretical and empirical research, conceptual modeling and generalization. Key words: risk assessment, detection, notes, decision-making. [From the publication]

• Vadyba / Management
• Ekonomika / Economics