Specyfika prezentacji informacji o cechach charakterystycznych kapitału własnego w warunkach nowych modeli biznesowych
Disclosure of information on the features of equity: specificity under the conditions of application of new business models

Summary/Abstract: Nowadays there is a gradual reform of accounting in the Republic of Belarus, that will lead to the approximation of it with the International Financial Reporting Standards. Accounting and reflection of equity in the reporting of Belarusian organizations is different from IFRS. It requires the introduction of a number of changes in the accounting legislation of the Republic of Belarus. The article is devoted to the current issues of accounting and reflection of equity in the accounting statements. The possibility of excluding the item “Targeted financing” from the third section of the balance sheet, the use of evaluation models that reveal the WACC or the beta indicator for the analyzed enterprise, the use of an evaluation tool that includes a risk-based current discount rate assessment for IT-sphere have been studied. As the result of the research the directions for further convergence of the Belarusian reporting and IFRS in terms of equity have been proposed.

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