Financial statements of a company as an information base for decision-making in a transforming economy
Osadchy E. A., Akhmetshin E. M., Amirova E. F., Bochkareva T. N., Gazizyanova Y. Y., Yumashev A. V.
European Research Studies Journal
Vol.21, Issue2, P. 339-350
Опубликовано: 2018
Тип ресурса: Статья
Аннотация:
In connection with the development of transforming the economy, the need for forecasting and analyzing the consequences of managerial decisions becomes more pressing. To substantiate and evaluate such decisions, a tool for prospective analysis of financial statements of companies is used. In recent years, the content and structure of a company's financial statements have undergone significant changes. With the development of economic relations, the principles of organization and methodology of accounting and reporting are also dynamically changing. The issues of reforming financial statements of a company are constantly discussed at international congresses of accountants and other professional forums. The purpose of the study is to improve the concept of preparing financial statements of a company as an information base for taking decisions in a transforming economy. As a result of the research, the economic essence of company's financial statements is substantiated from the point of
Ключевые слова:
Balance sheet; Financial indicators; Financial statements; Interested users of financial statements
Язык текста: Английский
ISSN: 1108-2976
Osadchy E. A.
Akhmetshin E. M.
Amirova E. F.
Bochkareva T. N.
Gazizyanova Y. Y. Yu.Yu.
Yumashev A. V. Aleksej Valeryevich 1970-
Осадчy Е. А.
Ахметшин Е. М.
Амирова Е. Ф.
Бочкарева Т. Н.
Газизянова Y. Y. Ю.Ю.
Юмашев А. В. Алексей Валерьевич 1970-
Financial statements of a company as an information base for decision-making in a transforming economy
Текст визуальный непосредственный
European Research Studies Journal
Vol.21, Issue2 P. 339-350
2018
Статья
Balance sheet Financial indicators Financial statements Interested users of financial statements
In connection with the development of transforming the economy, the need for forecasting and analyzing the consequences of managerial decisions becomes more pressing. To substantiate and evaluate such decisions, a tool for prospective analysis of financial statements of companies is used. In recent years, the content and structure of a company's financial statements have undergone significant changes. With the development of economic relations, the principles of organization and methodology of accounting and reporting are also dynamically changing. The issues of reforming financial statements of a company are constantly discussed at international congresses of accountants and other professional forums. The purpose of the study is to improve the concept of preparing financial statements of a company as an information base for taking decisions in a transforming economy. As a result of the research, the economic essence of company's financial statements is substantiated from the point of