financeФинансы: теория и практика/Finance: Theory and PracticeFinance: Theory and Practice2587-56712587-7089Financial University under The Government of Russian Federation10.26794/2587-5671-2025-29-5-214-230finance-3962Research ArticleФИНАНСОВАЯ ОТЧЕТНОСТЬFINANCIAL REPORTINGФинансовая отчетность крупных компаний: эмпирическое исследование российских компаний сферы общественного питания и гостиницFinancial Statements of Large Companies: An Empirical Study of Russian Catering and Hotel Companieshttps://orcid.org/0000-0001-9575-1920КолчугинС. В.KolchuginS. V.

Сергей Владимирович Колчугин — кандидат экономических наук, доцент, доцент ка­федры экономической информатики

Новосибирск

Sergei V. Kolchugin — Cand. Sci. (Econ.), Assoc. Prof., Department of Computer Science in Economics

Novosibirsk

s.kolchugin@rambler.ruНовосибирский государственный технический университетРоссияNovosibirsk State Technical UniversityRussian Federation202526102025295214230Copyright © Колчугин С.В., 20252025Колчугин С.В.Kolchugin S.V.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://financetp.fa.ru/jour/article/view/3962

Объект исследования — структура собственности крупных компаний в сфере общественного питания и гостиничного бизнеса в России.

Предмет исследования — финансовая отчетность этих компаний.

Цель исследования — изучить крупные организации в сфере общественного питания и гостиничного бизнеса и определить влияние их структуры на порядок формирования финансовой отчетности. Для достижения цели были решены следующие задачи: проа­нализирована индивидуальная финансовая отчетность как основной отчет коммерческой организации. Проверена ее достаточность для раскрытия финансового положения и результатов. Рассмотрена консолидированная отчет­ность и ее ограничения при формировании агрегированных показателей по группе компаний. Изучены особенности нового вида отчетности — комбинированной, и ее возможности на современном этапе. Автор проанализировал структуру владения крупными организациями в сфере общественного питания и гостиниц. Оценил, насколько суще­ствующие подходы к формированию финансовых показателей раскрывают информацию о финансовом положении и результатах. Эмпирическую базу составила информация, раскрываемая крупными организациями в едином госу­дарственном реестре юридических лиц и добровольно в приложениях к отчетности. Выявлено, что существующие подходы не позволяют полностью раскрыть агрегированные показатели по группе компаний. В качестве рекомен­дации предложен новый вид финансового учета и отчетности — аддитивный. Аддитивная система ориентирована на формирование индивидуальной, консолидированной и комбинированной отчетности, независимо от количества организаций в группе и структуры владения.

The object of the study is the ownership structure of large companies in food service and hotel businesses in Russia.

The subject of the study is the financial statements of these companies.

The purpose of the study is to investigate large companies in the fields of food service and hotel businesses, and to determine how their structures affect the preparation of financial reports. To achieve this goal, we solved the following tasks: we analyzed the individual financial statements as the main report for a commercial organization. The sufficiency of financial statements to disclose financial position and results have been verified. The consolidated financial statements and their limitations for the formation of aggregate indicators for a group of companies have been considered. The article examines the features of combined financial reporting as a new type of financial reporting and its opportunities at the present time. The author analyzed the ownership structures of large organizations in the fields of food service and hotel businesses. The author assessed the extent to which current approaches to the preparation of financial indicators reveal information about financial situations and results. The empirical basis of the study is information disclosed by large companies on the unified state registry of legal entities and voluntary disclosures made in appendices to their financial statements. The study reveals that existing approaches do not fully facilitate the disclosure of aggregated indicators for a group of companies. As a recommendation, we propose a new type of financial accounting and reporting — additive. The additive financial accounting system focuses on the formation of individual financial statements, consolidated financial statements, and combined financial reports, regardless of the number of companies in the group or ownership structure.

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The authors declare that there are no conflicts of interest present.