Підвищення культури подання фінансової звітності підприємств

Abstract

It is substantiated that in order to ensure the achievement of the main goal of financial reporting, ie to meet the needs of users in information, it is necessary to constantly improve its composition, content, structure and presentation. The general principles of recognition and measurement of items presented in the annual financial statements are described. It is proved that legal and regulatory documents on financial reporting and reporting practices should be aimed at achieving the appropriate balance between maximizing the interests of users of financial statements and the desire of enterprises to avoid excessive burden of requirements and costs, time and money to prepare and submit reports. The possibility of applying the measurement at fair value and the need to disclose information in the notes to the annual financial