BRIEF AS A TOOL FOR PROTOTYPING FINANCIAL (MANAGEMENT) REPORTING

The article considers the methodological approach to the formation of briefs as a tool that systematizes the requirements to financial (management) reporting. Management reporting should correspond to the peculiarities of business, and its development requires preliminary analysis of users’ needs. Unlike regulated reporting forms, briefing allows to define key indicators, data structure and level of detail, ensuring consistency of reports with the information needs of stakeholders. Examples of briefings for key reporting forms are presented, including management balance sheet, statement of financial results, statement of cash flows and statement of changes in equity. The main principles of briefing are formulated to ensure logical connection between reporting forms, uniformity of data sections and harmonization of reporting with analytical indicators of the business. The proposed briefs are aimed at increasing the analytical value of reporting and reducing automation costs by reducing the number of revisions.