Improving Information Support for Current Asset Analysis in Accordance with the Provisions of FSBU 4/2023 “Accounting (Financial) Reporting”

The objective of the research is to examine the impact of changes in the information provision for the analysis of current assets (СA) regarding the adoption of the federal accounting standard FSBU 4/2023 “Accounting (financial) reporting”. A comparative analysis was carried out of prior and new requirements for accounting and disclosure of CA information of entities, revealing the impact on the assessment of the balance sheet structure, indicators of liquidity and solvency, tax burden, turnover and profitability of assets. With the interim reporting data, the article presents methodological approaches to the formation of a structural and dynamic comparative analysis of current assets of Russian entities. Special attention is paid to the specifics of the application of the standard in view of the industry specifics of enterprises. The impact of changes in accounting for current assets is presented on the formation of analytical information to substantiate management decisions of organizations in various fields of activity. The conducted research allowed us to substantiate the conclusion, that the new standard FSBU 4/2023 increases transparency and comparability of reporting, as it requires refined accounting and analytical work and creates prerequisites to optimize working capital management. It also necessitates further research and a comprehensive assessment of the effectiveness of the use of CA. The results of the study can be useful for accountants and financial analysts to correctly form and analyze CA data in accordance with FSBU 4/2023, as well as for managers and owners of enterprises for well-grounded management decisions based on updated reporting. In addition, this can be helpful for auditors and accounting and analysis consultants when checking reporting and providing professional services in the context of new regulatory requirements.

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