PROBLEMS OF DISCLOSURE OF INFORMATION IN CORPORATE ACCOUNTING STATEMENTS, TAKING INTO ACCOUNT PERMISSIBLE RESTRICTIONS
Completeness and reliability of corporate accounting information are critical requirements that largely determine the quality of management and financial decisions made on its basis. Accounting legislation, as well as corporate legislation, establish rather strict requirements and define in detail the criteria for assessing the completeness and reliability of financial disclosure. However, recently, a significant methodological and institutional innovation has been made in the Russian regulatory system of accounting regulation, based on the introduction of permits for voluntary restriction of disclosed information in cases established by law. The article discusses the concept of limited permissible disclosure, analyzes the conditions of its applicability in practice and makes suggestions regarding the internal design and procedure for approving professional judgment for deciding on the scope and scope of permissible limited disclosure of information in corporate accounting