CC BY
70
Features reflect the acquisitions of the companies in the consolidated financial statements in accordance with IFRS
Syroizhko Valentina Vasil’evna, Voronezh State University, doctor of economics, professor E-mail: [email protected]
Golikova Galina Viktorovna, Voronezh State University, doctor of economics, professor E-mail: [email protected]
Khorokhordin Denis Nikolaevich, Voronezh cooperation institute, candidate of economic sciences, department of accounting, audit and finance, E-mail: [email protected]
Features reflect the acquisitions of the companies in the consolidated financial statements in accordance with IFRS
Abstract: The main task of the development of accounting in Russia is its convergence with the practice in the countries with market economy. Of all the foreign models accounting in the domestic economy were selected by the international financial reporting standards. The article discusses the features of the application of IFRS when reflected in the consolidated financial statements acquisitions of private companies.
Keywords: corporate structure, consolidated financial statements, the group’s associated companies, IFRS.
One of the common areas of the development of the modern global economy is the creation of corporate structures, based on integration that allows access to new knowledge, technologies and, thereby, to ensure greater competitiveness, financial sustainability business partners.
The Association of companies in the group are interconnected economically, but at the same time remaining independent legal entities reinforces the importance of these consolidated financial statements based on IFRS.
General theoretical and methodological approaches to the preparation of consolidated accounts were studied in the works ofM. A. Bakhrushina, L. P. Guseva [2], I. M. Dmitrieva, I. Y. Drozhilovskoe, O. C. Efimova, R. Casinoi, N. P. Kondra-kov, O. I. Leonova [3], B. D. Of Novodvorskoe, Centuries Paliy, V F. Paliy, L. C. Popova, O. C. Rozhnova, O. C. Solovieva, J. C. Sokolov, A. N. By, such as Tea, L. H. Shneidman and others. However, the problem of optimizing the consolidated financial statements has not received sufficient lighting in the economic literature.
Professional interest for this study represent N. A. Mis-lavsky, V V Syroizhko [5; 6; 7; 8], L. B. Trofimova, which discusses some theoretical aspects of consolidation of financial statements and practical problems of business combinations the group of companies.
Methods of financial analysis consolidated financial statements of commercial companies is reflected in the works of
N. V Grishenko [4], In. A. Kovalev, M. C. Miller, N. Peskovoy and other Russian scientists.
Despite numerous publications on the preparation of the consolidated financial statements, in domestic science underrepresented development, revealing the organization of the
process of consolidation of financial statements in IFRS format. In this regard, research is required in the direction of the transformation process of the financial statements of the parent and its subsidiaries, organization of the working process of the formation of the consolidated financial statements.
In the consolidated financial statements include the parent, subsidiary, and affiliated companies, and joint ventures, together representing a group. In the formation of the group, you must use IFRS 3.
The purpose of IFRS 3 is to determine the procedure of preparation of financial statements in a business combination. In this standard, the business combination is defined as a transaction or other event in which an acquirer obtains control over one or more businesses. Thus, the standard States that the result of almost all transactions for business combinations is that one company is the acquiring party obtains control over one or more organizations acquired by the parties.
According to IFRS 3-business is defined as «an interconnected set of functions (actions) and assets that can ensure the proper management of: income owners or income in the form of dividends, lower costs or other economic benefits directly to investors or participants on a Pro rata basis» [1, 463]. All transactions on its Association must be accounted for using the purchase method and the recognition of the acquired identifiable assets and incurrence of liabilities is recognised separately from goodwill (goodwill), which is not amortized, but is reviewed for impairment. Goodwill represents the difference between the fair value of the acquired business as a whole and the fair value of the acquired assets and liabilities.
The application of the purchase method starts from the date of actual receipt of the acquirer of control over the
217
Section 10. Economics and management
acquired party, when determining the moment when the acquiring party obtains control, and evaluate all relevant facts and circumstances related to the transaction for business combinations.
The date of acquiring control depends on a number of factors, including whether the acquisition through a public offering or in a private transaction, subject to the approval of the other parties or made upon issuance of shares.
With regard to the acquisition through a public offering, the acquisition date may be the time when the offer becomes unconditional as the result of a sufficient number of proposals received. In a private transaction this date is usually the date when an unconditional offer accepted sellers.
From the foregoing it is clear that one of the main factors is the «absolute» nature of the proposal. Thus, if a sentence depends on its approval by the shareholders of the
The company may receive the control and without the acquisition of more than half of the rights of the votes in another company due to various circumstances, including, with the ability to appoint and dismiss the majority of members of the Board of Directors, in connection with the agreements with the other investors. Thus, control means the power to govern the financial and operating policies of the company in order to obtain benefits from its activities.
The fair value of the business consists of the fair value of the business acquired by the parent company and the fair value of the business attributable to non-controlling interest. When establishing the fair value of the business (or its part), acquired by the parent company, transaction costs cannot be capitalized and recognized as an expense. Expenses on issue of equity or debt instruments are recognised according to the rules established by the rules of accounting standards for financial instruments. Given as compensation by the company buyer of assets and liabilities measured at fair value with recognition of the profit (or loss). The assets and liabilities transferred to the acquiree are recognised at book value without recognition to profit or loss.
In accordance with the procedure set out in IFRS 3, contingent consideration must be recognized at fair value and classified as either a liability or as equity, or as an asset. Thus, the value of the consideration given for the acquisition of the business, always included the fair value of the contingent consideration at the date of merger. Subsequent measurement of a contingent consideration depends on the classification of the contingent consideration — liability — asset — equity. If we are talking about the asset or liability, changes in fair value should be reflected as income (loss) for the period, and if
acquiring company, the control cannot be obtained until then, until it is approved.
Date when the parent company obtains control over the subsidiary, is the date of its acquisition. The date of receipt of the first control of a subsidiary is regarded as the date of formation of the group. The first consolidated financial statements prepared as at the date of acquisition (date of creation of the group, i. e. the date of obtaining control of a subsidiary).
The application of the purchase method consists of several stages (table 1).
When determining the acquiring side, it is assumed that one of the combining companies to gain control of the other merging company. Under normal conditions, the acquisition of more than half of the voting rights suggests that control passes to the acquiring party. However, the acquisition of more than 50 % of the shares is not required to gain control.
the contingent consideration represents the equity capital, its revaluation never done [5].
The next step is recognition and measurement of the identifiable assets and liabilities of the acquire.
At the date of acquisition of the identifiable business articles must meet the definitions of assets or liabilities. The recognition of the identifiable assets and liabilities at fair value at the acquisition date is required even if assets and liabilities are conditional, i. e., if future economic benefits attributable to the asset or the expenditure required to settle the obligation depend on the onset or occurrence of one or more events in the future. Classification of the acquired assets and liabilities is carried out repeatedly for all contracts, based on the contractual conditions in force at the acquisition date, except for leases and insurance, which is stored classification on the effective date of the agreements. Purchased rights are recognized as an identifiable intangible asset separately from goodwill.
The rules of IFRS 3 stipulates the procedure for valuation of the acquired assets and liabilities at fair value. For its establishment should use either the market price or net realizable (net sales price), or the present value or the replacement cost (current replacement cost). For example, for land and buildings, machinery and equipment, securities with a quoted market price, fair value is its market value; the fair value of goods and finished products is their net selling price; the fair value of the raw materials used in their current replacement cost; accounts payable and notes payable, long-term debt, accruals and other requirements to maturity are measured at present value.
Also in a business combination should take into account specific group of intangible assets that can be identified and recognized only since the business combination according
Table 1. - The stages of the purchase method in IFRS 3
_____________________________________________Identification of the buyer_________________________________________
__________________________________________Determining the acquisition date_______________________________________
_______________________________________The fair value of business acquired side__________________________________
Recognition and measurement of the identifiable assets and liabilities and non-controlling shareholders (minority interest) _______________________Recognition and measurement of goodwill gain on acquiring the best deal___________________
218
Features reflect the acquisitions of the companies in the consolidated financial statements in accordance with IFRS
to IFRS (IAS) 38. Such assets may include trademarks, customer base, etc. Such intangible assets should be reported at fair value, which may be quoted market prices in an active market, the estimated discounted value of future cash flows from the asset. Also worth noting is that intangible assets can be identified, if they satisfy:
- the criterion of reparability is acquired intangible asset can be separated from the acquired company and may be licensed or assigned to a third party for a fee or free basis;
- the contractual — legal nature.
If the parent company does not own 100 % of the shares in the subsidiary, it means that there are other shareholders owning voting shares of the subsidiary, and define them for the purposes of consolidated financial statements of as «noncontrolling (minority) interest [4]. In the absence of an assessment of non-controlling (minority) interest at fair value non-controlling interest determined on the basis of the proportional share of non-controlling interest in the fair value of the identifiable net assets.
The final step in a business combination is the recognition and measurement of goodwill, which is considered as the future economic benefits arising from assets that are not amenable to individual identity and individual recognition.
In this regard, the acquiring party must reflect the date the recognition of goodwill as an asset. The initial valuation of goodwill must equal the excess of cost of business combination over the share of the acquiring party in the net fair value of the identifiable assets, liabilities and contingent liabilities. Consequently, goodwill acquired in a business combination is a transaction acquirer in anticipation of future economic benefits from assets that cannot be individually identified and recorded separately.
Consider the example associated with the acquisition of the company in order to reflect the methodology of the calculation of goodwill.
Suppose that company a acquires 100 % of the shares of company B for 42 500 thousand rubles Date of actual receipt of the control of the company B is 1 July 2014. As of this date, the net assets according to the Russian accounting standards amounted to 5 222 thousand rubles in order to calculate the result from the transaction, as well as to reflect all assets and liabilities of the acquire in accordance with IFRS 3, the company And applied in the evaluation Agency. According to the results of an independent assessment of:
1) Fair value of own fixed assets amounted to 72 231 thousand rubles, while their residual value was 22 596 thousand rubles In further transformation statements of the company B for IFRS purposes the initial cost will be equal to 72 231 thousand rubles, depreciation will be calculated based on this value and useful life according to the evaluators.
2) As part of receivables equal to 178 358 thousand rubles identified debt unrealistic to recover, in the amount of 7 719 thousand rubles In the future, if the transformation of statements you want to track this doubtful debts. If in accordance with Russian accounting standards will be established
reserve according to the debtors, the appropriateness of the allowance for IFRS purposes is eliminated.
3) According to the assessment of fair value reserves (replacement cost) is 7 455 thousand rubles, while according to RAS inventory value is 8 254 thousand rubles.
4) The analysis of leases part of the contracts meet the conditions for recognition of fixed assets as held under Finance leases according to IAS 17 «leases». Fair value of fixed assets is 39 515 thousand rubles, Finance lease liabilities 44 397 thousand rubles. Also under leases provided by the lease Deposit that are returned by the lesser at the end of the lease term. The amount of deposits according to RAS is 12 071 thousand rubles discounted amount equal to 10 451 thousand rubles.
5) The analysis used software products that are not intangible assets in accordance with accounting standards, some of them are recognized as intangible assets in accordance with IFRS in an amount equal to 1 234 thousand rubles.
6) According to IFRS 3 «business combinations», the buyer must also recognize deferred tax assets and liabilities resulting from business combinations, in accordance with IAS 12 «income Tax». The effect on deferred taxes amounted to 8 455 thousand rubles.
Also the evaluation was evaluated specific group of intangible assets such as customer base, by forecasting future cash flows generated by large clients. The cost of the customer base is 6 376 thousand rubles.
Based on the above, the comparative figures under RAS and IFRS are shown in table 2.
Table 2 shows that net assets increased by 33 780 thousand rubles as a result of the evaluation. Net assets for the purposes of IFRS 3 can be calculated as follows: net assets under Russian GAAP, increased (decreased) by the amount of changes as a result of revaluation. According to initial information, the amount of net assets equal to 39 002 thousand rubles.
It should be noted that in the calculation of net assets accounted for deferred tax liability, which was determined by multiplying all changes (except changes of deferred tax assets, capital and reserves) on the rate of income tax [6]. Hence, the resulting deferred tax liability is equal to 8 455 thousand rubles, from which you subtract the deferred tax asset equal to 3 281 thousand rubles Thus, in reporting for IFRS purposes only reflect the deferred tax liability in the amount of 5 164 thousand rubles.
The example shows that the amount of net assets is lower than the amount the company paid for the acquisition of company B. In this regard, there is goodwill, equal to 3 498 thousand rubles (42 500 m. p. - 39 002 t. d.).
Thus, based on the above example, we can conclude that in a business combination should work, covering all aspects of activity of the acquired company to evaluate the fair value of the assets, to predict future cash flows, to identify specific groups of intangible assets, to calculate the amount of goodwill.
219
Section 10. Economics and management
Table 2. - Comparative figures under RAS and IFRS according to the evaluation on 1.07.2014, thousand rubles
The name of the line reporting the Data to the RSBU Data IFRS according to the estimate the Change
Asset
Non-current assets
Intangible assets - 7 610 7 610
Own fixed assets 22 596 72 231 49 635
Fixed assets in financial lease 0 39 515 39 515
Lease deposits 12 071 10 451 (1 620)
deferred tax asset 3 281 0 (3 281)
current assets
Cash 1 499 1 499 -
Short-term receivables 178358 170639 (7 719)
Stocks 8 254 7 455 (799)
Other current assets 1 567 1 567 -
Balance 227 626 310967 83 341
Liabilities
Long-term liabilities
Obligations under Finance lease long-term portion 0 41 226 41 226
Deferred tax liability 0 5 164 5 164
Short-term liabilities
Loans and credits 10 932 10 932 -
Obligations under Finance lease current portion 0 3 171 3 171
Payables 197 748 197 748 -
Other short-term liabilities 13 724 13 724 -
Capital and reserves
Capital and reserves 5 222 39 002 33 780
Balance 227 626 310967 83 341
Table 3. - The calculation of goodwill in the acquisition of the company
The cost of the investment 21 200 thousand rubles
51 % of the net assets of company B at the date of acquisition (39 002*51 %) (19 891) thousand rubles
Total goodwill 1 309 thousand rubles
Table 4. - The calculation of goodwill in the acquisition of the company at fair value
The cost of the investment 21 200 thousand rubles
The fair value of non-controlling interest 20 100 thousand rubles
Net assets of company B at the date of acquisition (39 002) thousand rubles
Total goodwill 2 298 thousand rubles
If the sum of the acquisition of the business was below the amount of the net assets of company B, then the difference would be recognized as the best shopping and related to financial result of period in which was made the deal.
But not always, the company acquired 100 % of the shares of another company. In this case, there is the non-controlling shareholders, which gives the right to a proportional part of the net assets, measured at fair value, or as a proportional part of the net assets of the enterprise. Therefore, the acquiring party shall have the right at all net assets of the acquiree, which affects the calculation of goodwill. Based on the above example, let’s assume that is not purchased 100 % shares of company B, and, for example, 51 % 21 200 thousand rubles, the company And receives control.
In the case of proportional allocation of the goodwill is calculated as follows (see table 3). If the company And reflects the non-controlling interest at fair value at the acquisition date, it is necessary to estimate this proportion. Suppose that the estimated fair value of non-controlling interest as at the date of purchase is 20 to 100 thousand rubles.
In this case, goodwill is calculated as follows (see table 4).
In that case, if the initial allocation of goodwill may not be implemented until the end of the financial year during which the combination occurs, then it necessarily must be made before the end of the next financial year.
However, according to IFRS 3, if the acquiring company has to take into account the Association with the use of the intermediate value indicators, these indicators can be adjusted
220
Features reflect the acquisitions of the companies in the consolidated financial statements in accordance with IFRS
within twelve months after the acquisition date. Until the
final determination of such an intermediate value indicators of the initial allocation of goodwill may not be possible [7].
Thus, IFRS 3 allows to produce the final calculation of goodwill within 12 months after the acquisition date, while IAS 36 allows you to complete the allocation of goodwill to the end of the next fiscal year, giving the company more time to correct the allocation of the goodwill asset.
According to the results of completing the initial accounting within twelve months from the date of acquisition goodwill, preliminary data can be updated, which means that:
- the carrying value of the identifiable assets, liabilities or contingent liabilities recognized or adjusted as a result of completing the initial accounting shall be calculated as if its fair value at the acquisition date was recorded with such date;
- the goodwill or gain is adjusted from the acquisition date for an amount equal to the fair value adjustment recognized or adjusted the identifiable assets, liabilities or contingent liabilities at the date of acquisition;
- the comparative information presented for periods prior to the completion of the initial accounting the acquisition, it seems as if the initial accounting had been completed from the acquisition date. These adjustments include additional amortization, other gains and losses recognized in the result of the initial accounting.
IAS 36 «Impairment of assets» requires an annual test for impairment of goodwill. In accordance with the provisions of IAS 36 goodwill is subject to allocation to cash-generating units (each or group) since the date of acquisition. An acquirer allocates goodwill to cash-generating units, the effectiveness of which should be increased as a result of acquisition [8].
It should be noted that the test for impairment of goodwill follows along with the group assets that are used to generate the related future economic benefits. Hence, an important role for the subsequent reporting plays an identification of cash-generating units, and the allocation to them of business reputation.
Therefore, when the acquisition of the business and the distribution business reputation can distinguish the following stages:
- the first stage is the identification of assets, which include the economic benefits associated with the acquisition of business reputation;
- the second step is to determine the method of allocating goodwill identifiable group.
The definition of a minimum set of assets that generates largely independent cash inflows, can be largely subjective. For example, the company owns a warehouse with heavy lifting equipment. This equipment can be realized only at the price of scrap, and cash flows from him cannot be determined separately from all other activities associated with the warehouse.
It follows that the recoverable amount of the lifting equipment cannot be calculated, because it is impossible to determine the value of its use. Therefore, the company expects total
the recoverable amount of the cash-generating unit, which includes lifting equipment, i. e. all warehouses.
Sometimes it is possible to identify the cash flows from the asset, but these flows cannot be generated separately from other assets. In such cases, the asset should not be considered separately, because it should be considered as part of the cashgenerating unit.
For example, the company manages the airport, which provides services for certain socially important areas for domestic flights at fixed prices set by the state. The company is entitled to provide services for passengers on international flights. Thus it is possible to calculate separately the assets used in connection with each of the routes and the cash flows from each route. The air in socially important areas are carried out with considerable losses.
Hence, the company cannot reduce the amount of regulated services, so the minimum level of identifiable cash flows, almost independent of the cash inflows from other assets or groups — this is money that generates in the whole airport. Accordingly, the airport is the cash generating unit.
In the allocation of goodwill for the cash-generating unit is an important factor determining parts of the enterprise in which it is expected synergy effects of the merger through acquisition of business. In other words, goodwill acquired in a business combination is allocated among all units as part of the acquiring company’s cash-generating unit. The distribution business reputation is in line with management estimates. For the allocation of goodwill for the cash-generating unit it is necessary to distinguish between the main goodwill and additional benefits that arise from the acquiring party in connection with synergetic effects.
To determine the amount of goodwill, attributable to
certain cash-generating unit, IAS 36 provides a specific set of requirements:
1) Each cash generating unit (or group) that is allocated to goodwill, should represent the lowest organizational level within the company, in respect of which management monitors goodwill; must not surpass the size of the operating segment defined in IFRS 8 «Operating segments».
The purpose of this requirement is to connect the test goodwill for impairment with the internal structure of the monitoring of goodwill within the company. Based on the requirements for segmentation, this correlation leads to the fact that the companies listed will not be able to offset goodwill at the corporate level, in the case of impairment of individual units.
2) After allocation of goodwill between the cash-generating units, they must be tested for impairment at least once a year. In addition, they are reviewed for impairment when indications of impairment of goodwill or of the units.
3) Various cash-generating unit may be tested for impairment at different times. However, if the goodwill allocated to the cash generating unit, has been fully or partially acquired through business combinations in the current period, this unit be tested for impairment before the end of the current fiscal year.
221
Section 10. Economics and management
Consider the allocation of goodwill for the cash-generating unit in the following example. Suppose that a group of airlines operates flights to various destinations: America, Europe, middle East, Africa. These areas are segments in which the group discloses information in the financial statements.
In addition to the transportation group of companies operates airports and financial activities. The activities of the group companies are also segments for which information is disclosed. The structure of the segments of the group companies is presented in the figure 1.
Fig. 1. The group’s segments airlines
In 2014, the group has decided to purchase airline transport in Asia and the middle East with the aim of strengthening its positions in these areas, while Asia is a priority of the acquired company. The amount of the transaction amounted to 24 680 thousand rubles, the fair value of net assets is equal to 19 200 thousand rubles, the main business reputation equal to 2 192 thousand rubles, the benefits arising from synergies, is 3 288 thousand rubles.
Purchased goodwill is attributed to air travel due to the fact that the activities of the acquired company is fully characterized this segment the group’s activities. Further, in the air are directions, one of which will be enhanced by the acquisition, and there will be a new direction, in which the group has not previously operated. So part of the acquired goodwill is subject to distribution on these two segments. In connection with the acquisition is expected a significant increase in the value segments.
Suppose that an increase is possible with enough reliability to assess in monetary terms. Then the allocation
of goodwill will be made in proportion to the increase in the value segments. Assume that the ratio of the increase in segment «middle East» to segment «Asia» is 2 to 5. Then the amount of the allocated goodwill between these segments will be: «the middle East» — 1 315 thousand rubles; «Asia» — 4 165 thousand rubles (3 288 T. R. * 3/5 + 2 192 T. R.).
The research methodological approaches of the integration process of business allowed to make the following conclusions:
- Is in a business combination the important point is the date of acquiring control of the acquiree, because on this date to estimate the fair value of assets and the calculation of goodwill (the best buy).
- The process of consolidation business reputation consists of the allocation of goodwill for the cashgenerating units and impairment testing. The distribution business reputation is based on management estimates.
References:
1. Bonham Mike. The application of IFRS: translation from English. - M.: The Harvard Business Review: Ernst & Young, 2008. - 137 p.
2. Guseva L. P. Consolidation of financial statements: monograph/L. P. Guseva. - Voronezh, 2011. - 139 p.
3. Leonova O. I., Kuznetsova, I. C. Features of the tax audits of the consolidated group of taxpayers/O. I. Leonova,
I. C. Kuznetsova//In the collection: Socio-economic problems of innovative development of the materials of the III International scientific-practical conference: in 3 parts. Voronezh state University of engineering technologies; Ryazan state radio engineering University, Belgorod University of cooperation, Economics and law, Voronezh branch, 2012. - P. 151-155.
4. Sirotkina N. V., Gryshchenko N. V. The procedure of formation of corporate entities in the food industry/N. V. Sirotkina, N. V. Gryshchenko//Region: Economics, management. - 2013.- № (22). - P. 108-114.
5. Syroizhko V. V., Mazurina E. V. IAS 18 REVENUE and Russian accounting rules incomes: a comparative perspective/V. V. Sy-roizhko, E. V. Mazurina//International accounting. - 2012. - № 14. - P. 52-63.
6. Syroizhko V. V. Forms and types of economic regulation/centuries Sirocco//Bulletin of the Belgorod University of cooperation, Economics and law. - 2012. - № 2. - P. 53-66.
222
Staatliche informationelle Politik unter Umständen gesellschaftlich-politischer Entwicklung in der heutigen Ukraine
7. Syroizhko V. V. Methods of analysis of the direction of development of the organization/Syroizhko V. V.//Accounting. -2008. - № 10. - P. 67-74.
8. Syroizhko V. V. The Basic principles of market self-regulation organization/V V. Syroizhko//Entrepreneurship. - 2008. -№ 5. - P. 61-69.
Tverdokhlib Oleksandr Stepanovych, Nationalakademie für öffentliche Verwaltung bei dem Präsidenten der Ukraine, Chefangestellte der Abteilung für Tätigkeitskoordinierung wissenschaftlicher Beiräte und Attestierung von Wissenschaftlern, Departement für wissenschaftliche Personalausbildung, Dr. rer. publ.
E-mail: [email protected]
Staatliche informationelle Politik unter Umständen gesellschaftlichpolitischer Entwicklung in der heutigen Ukraine
Abstrakt: Der vorgegebene Beitrag gibt eine kurze Übersicht über aktuellen Sachstand im Informationsbereich der heutigen Ukraine. Die wichtigsten Richtlinien der staatlichen Informationspolitik unter modernen Umständen der gesellschaftlich-politischen Entwicklung werden hier begründet. Dabei werden auch entsprechende Besonderheiten anlässlich Entwicklung der Informationsfreiheit in der Ukraine hervorgehoben.
Stichwörter: Informationsbereich, Informationspolitik, Informationsfreiheit, Informationskrieg, gesellschaftlichpolitische Entwicklung, Staatsregelung, öffentliche Verwaltung, die Ukraine von heute.
Informationelle Politik eines Staates bestimmt Funktionsnormen des Informationsbereiches, dessen Objekte informationelle Verläufe und Verhältnisse, informationelle Ressourcen und informationelle Infrastruktur auftreten [2, 42]. Sie kann bei der Lösung wirtschaftlicher, sozialer, militärischer Aufgaben helfen, weil moderne Gesellschaften sich im Wesentlichen auf ihre informationellen Bestandteile gründen [5, 10]. Dadurch folgt: nicht nur Angehörige eines Staates sollen die Behörden zuhören, sondern ist die Gewalt verpflichtet, auf Gedanken und Worte ihrer Bürger zu horchen. So ist eine fehlerfreie und effektive informationelle Politik eines Staates imstande, mehrere politische, wirtschaftliche, diplomatische usw. Probleme lösen.
Das Konzept der Informationsfreiheit sieht das Recht jedes Staatsangehörigen auf Information, die in den Dokumenten der Staatsbehörden festgelegt ist, vor [6, 8]. Dadurch sind die Staatsbehörden und Staatsangestellte verpflichtet, Angehörige eines Staates mit ihren Tätigkeiten bekannt zu machen und über von denen erlassenen Akten zu informieren. Das genannte Konzept hatte einen riesengroßen Erfolg, so dass es sich schnell über Grenzen eines Kontinents verbreitet hatte. Zurzeit zählt man zu den FOI-Staaten (engl. Abkürzung — freedom of information — Informationsfreiheit) 103 Länder über die ganze Welt [7], darunter auch die Ukraine.
Gerade Informationsraum wird heute als Instrument für Lösung einer Mehrzahl von Fragen im Bereich der öffentlichen Verwaltung genutzt. Ja, man erkennt, dass zu diesem Raum schon seit langem eine erhöhte Aufmerksamkeit seitens des Staates geschenkt wird. Aber nur während der letzten Jahrzehnte wird er systematisch, absichtlich und sogar habsüchtig verwendet. Dabei hat die totale Globalisierung nicht die
letzte Rolle gespielt. Die Staatspolitik ist heute fast völlig von äußeren Faktoren abhängig. Der informationelle Status eines Staates, seine Darstellung im informationellen Weltraum ist
ein Teil seiner politischen oder wirtschaftlichen Bedeutung auf der Erde. Es existieren heute keine Staaten, deren Status im informationellen Bereich sich stark vom Status in allen anderen Bereichen unterscheidet. Es ist aber nicht zufällig: ein starker Staat soll stets alles im Auge behalten.
Informationelle Gesellschaft stellt ihre eigenen spezifischen Anforderungen sowie zu den Staatsbehörden als auch zu den Kommunalverwaltungen. Das System der öffentlichen Verwaltung verändert sich in der Richtung des demokratischen Typus. Die gesellschaftliche Rolle ist dabei konstitutiv: gerade Bürger sind berechtigt, einen direkten Einfluss auf Staatsbehörden auszuüben. Die informationelle Gesellschaft ist eine transparente Gesellschaft, wo es eine wirkliche Möglichkeit besteht, eigene Interessen zu verteidigen. Dies bezeiht sich nicht nur auf Mehrheit, sondern auch auf Minderheit — alle sind gleichberechtigt. Transparenz der Behörden, die insbesondere den Informationsbereich anbetrifft, ist in diesem Prozess ein sogenannter Baustein.
Das Recht auf Information wird mittelbar oder unmittelbar durch das Grundgesetz eines beliebigen Landes seinen Staatsangehörigen gewährleistet. Dieses Recht wird als ein unabdingbares Recht eines Menschen, eines Bürgers ersehen [3, 193]. Zugleich soll die Verwirklichung dieses Rechtes keinesfalls gesellschaftliche, politische, wirtschaftliche, soziale, geistige u. a. Rechte anderer natürlichen und juristischen Personen verletzen. Dies steht leider aber nur in der Theorie, insbesondere mit Rücksicht auf jüngste Ereignisse, die neulich in der Ukraine stattgefunden sind.
223
