Accounting Support FOF Investment Valuation of Public High-Growth Companies in Russia

The article is devoted to improving the accounting support for assessing the investment attractiveness of public high-growth companies operating in the Russian market. The article provides the author’s definition of the concept of high-growth companies, and identifies the features of this group of companies that determine the specifics of assessing their investment attractiveness. The authors offer recommendations for presenting information on the value of the company’s assets in the balance sheet as a tool for increasing investment attractiveness. A matrix for disclosing information on the revenue of high-growth companies by segments of activity is presented and applied to PJSC Yandex. An improved income statement for high-growth companies which has informational and analytical value for potential investors is proposed. The necessity for additional disclosures in reporting to ensure information transparency is noted, and the need for audits to be conducted by companies with a positive reputation in the market is substantiated.