This article presents financial statements as the main source of information support of modern business management. It is noted that financial reporting is a set of reporting forms, compiled on the basis of financial accounting data in order to provide external and internal users with generalized information about the financial condition of the enterprise in a convenient and understandable way for these users to take certain business decisions. The main aspects of accounting information, which serves as information support for making management decisions, are determined in this article. Attention is focused on the importance of internal reporting, which is formed at the enterprise with the purpose of operative provision of objective management information in order to satisfy information needs of internal users, whose management decisions significantly affect the results of enterprise activities. It considers and summarizes the theoretical aspects of the adaptation of financial reporting in Ukraine in accordance with the terms, principles and requirements of International Financial Reporting Standards. It is noted that the choice of methods of IFRS reporting depends first of all on the purposes of further use, periodicity of preparation, qualification of specialists. The advantages and disadvantages of parallel accounting, which makes possible to promptly generate reports according to international standards for the needs of both internal and external users, are determined. Considering the importance of accounting policy as a set of rules adopted by the enterprise for the preparation and presentation of financial statements, a list of the main sections of the Order on Accounting Policy is provided in this article. Also, the article considers and summarizes the main features of the presentation of information in the financial statements according to international standards, which characterize it as accessible to a wide range of consumers and allow making objective and balanced management decisions.
Today we are witnessing the deepest financial crisis, which has affected almost all sectors of the economy. In conditions of competition and constant struggle, some enterprises and organizations were doomed to extinction. The rest, who managed to endure and endure, had to learn to survive in conditions of great risk and uncertainty, when all decisions have to be made independently without instructions and orders from above. In the new market conditions, organizations found themselves in close contact with the external environment, to which it was necessary to adapt. In today's business environment, one of the most important tasks is to find a balance between the level of solvency and financial stability of the company. Although each of these categories is a component of the company's financial balance sheet, financial independence as a forecast of the company's solvency in the long run can be analyzed using indicators of financial stability. Unlike liquidity and creditworthiness indicators, financial stability indicators are important for internal users of financial information in the organization. Financial stability is the most important characteristic of financial and economic activity of the enterprise. If the company is financially stable and solvent, it has an advantage over other companies of the same profile in attracting investment, obtaining loans, choosing suppliers and hiring qualified personnel. Finally, it does not enter into a conflict between the state and society, as it pays taxes to the budget, contributions to social funds, salaries of employees, dividends to shareholders on time and guarantees the repayment of loans and interest to banks. Despite numerous studies of financial stability, the methodological framework for analyzing the role of financial instruments in ensuring the financial stability of the enterprise has shortcomings and controversial issues. Therefore, our article is devoted to the study of the economic essence and methodological foundations of financial stability assessment, theoretical aspects of the influence of factors on ensuring the financial stability of enterprises. The essence, purposes and sequence of management of financial stability of the enterprise are investigated. The set of theoretical, methodological and practical aspects of assessing the financial stability of the enterprise and ways to improve it, the technology of assessing the financial stability of the enterprise, the system of indicators of financial stability of the enterprise are considered. The main methods of maintaining the financial stability of the enterprise are analyzed, the dynamics of indicators of financial stability of the enterprise are analyzed. The economic essence of financial stability and its value in the analysis of a financial condition of the enterprise are analyzed, the system of indicators for an estimation of financial stability of the enterprise is investigated, the maintenance and tasks of management of financial stability of the enterprise are defined. The necessity and importance of a systematic assessment of the financial condition of the enterprise, the expediency of developing the correct strategy and tactics of enterprise development are substantiated. The problems which can arise at the enterprise at definition of financial stability are investigated. Considered the optimization of accounting processes at the parent company; factor model of financial stability of the enterprise; ways to ensure the financial stability of the enterprise are proposed.
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