financial statements

Accounting Balance as a Historical Category: the Contribution of Scientists to the Halicy of the Second Half of the Xix- First Half of the Xx Century in the Development of Balance Science

The origins and the evolution of the balance sheet in the system of theoretical and conceptual foundations of balance theories are considered. The researches of scientists of Galicia of the second half of XIX - first half of XX century are analyzed. the accounting paradigms they have formed and theoretical developments with a view to their contribution to improving the balance sheet structure.

Preconditions for Introducing Integrated Reporting in Ukraine

 Transformations taking place nowadays in the global economy require new approaches to scientific research related to providing the users with the information on activities of economic entities. Traditional approaches to presenting information, which are regulated by legislation, do not satisfy the users any more.

Formation of information framework analysis for the performance management and external customers

The article describes the classification of analytical data for groups of users, reasonably justified the informative report on the financial results and annual form number 5, "Notes to the financial statements," which allows to make predictions of future operations. The different users of financial statements and number of problems they solved are concidered; proposed general scheme of the information formation and the analysis of the  company’s activity which presented in figures.

Intangible assets as a subject of accounting and reporting

Reveals the importance of intangible resources and economic operation of the business post-
industrial type. Proved that the rational management of intangible assets should be based on
complete and accurate information about their availability and use, ie formalized characterization of
all intangible objects formed in the accounting system. The content and economic nature of
intangibles as the object of the accounting and financial (corporate) reporting.
Consider the content and conceptual and methodological basis of accounting for intangible

Accounting ends reporting and ifrs – starting from h

The application of international financial reporting standards (IFRS) in Ukraine has led
to contradictory approaches in business accounting of enterprises. First and foremost it is
connected with different tasks which are solved by accounting and IFRS. The combination of
such different tasks is likely to cause the inability of accounting records to perform its core
functions and its essence would be distorted. The article describes the possible approaches to
solving the problem of the accounting and IFRS coexistence.