A matrix approach to revenue disclosure as a tool to increase the investment attractiveness of fast-growing companies

Subject. Increasing the investment attractiveness of fast-growing companies. Objectives. Development of a scientifically based approach to improving accounting support for assessing the investment attractiveness of fast-growing companies through additional revenue disclosures in financial statements. Methods. The methodological basis of the research is based on the integrated application of a systematic approach, accounting methods, as well as deductive and inductive methods used to develop a uniform matrix structure for revenue disclosure. Results. A matrix for revenue disclosure by business segment of a fast-growing company has been developed and applied as part of a practical case using the example of the Yandex ICPAO. The proposed matrix has advantages both for the company integrating it into its activities and for potential investors. Conclusions. In the context of fast-growing companies, the matrix will increase information transparency, which will eventually lead to an increase in investment attractiveness. The matrix will allow investors to make more accurate forecasts about the future development of the company and make more informed investment decisions.