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The social network Instagram has long gone beyond the entertainment platform where you can only share photos and short captions to them. Now it is a full-fledged resource for popularizing your own content and sharing it on other social platforms, in particular Facebook. Since its foundation in 2010, this social network regularly optimizes its functions, which simplifies the work for users. Today, every popular domestic media outlet, as well as many powerful persons of the state, is registered in Instagram and get things working well here.

Today, Instagram social network is one of the most popular in Ukraine. In addition, it is the most dynamic web resource, because its developers regularly optimize all features. If it was previously used only as a platform for distributing photos and their short descriptions, today it is a resource that also plays an important role in creating and disseminating information and messages. It is a social network that has won a large audience, especially young people. That is why it also influences the formation of public opinion and the image of the country and its authorities.

In Ukraine social networks began to spread actively in the last 10 years. From that time they have got new possibilities, functions, influence on the users. Social networks are not only used for the entertainment or communication between friends or colleges, but also a a source of information for modern journalists. However, they not always use them correct and honest. The information from social networks need to be checked very attentive, and from different sources.

Solved problems and importance with objective valuation of assets, obligations and
equity in the reorganization of economic subjects for the purposes of accounting and financial
reporting. Conceptual basis and standardization of accounting procedures at the confluence of
economic subjects. The results of the critical analysis of recording individual balance sheet
items – outstanding accounts receivable, advances to non-receipt of, and content adjustments
other balance sheet items.