Russian Federation
graduate student
Russian Federation
The purpose of the study is to analyze the current practice of determination and disclosing of accounting estimates specifically provisions and contingent liabilities in the financial statements of Russian and foreign companies in the oil and gas, metals and mining and energy industries. As a result of the study, the use of accounting estimates in relation to the disclosure of ESG indicators was analyzed. Th e best practices for their disclosure in relation to financial estimations were identified. Based on the content analysis and comparative analysis of public reports, an industry-specifi c ranking of the disclosure quality was carried out. Th e practical significance of the study lies in the possibility to increase the transparency of corporate reporting for stakeholders through the introduction of best practices of the non-fiancial facts impact in terms of corporate governance.
accounting estimates, corporate reporting, financial reporting, disclosure, transparency
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