ISSUES OF FINANCIAL REPORTING FORMATION IN THE CONTEXT OF MARKET REFORMS
DOI:
https://doi.org/10.47390/SP1342V3I6Y2023N12Keywords:
accounting, information system at the enterprise, accounting statements, assessment of solvency, financial results of the enterprise.Abstract
This article discusses the issues of financial reporting formation in the context of today's market reforms, pays attention to complex and controversial aspects of practice. Analysis of financial statements in lending by banks, factors in its structure were interpreted as one of the topical issues, because the financial results of the enterprise are reflected in its accounting statements, which, in turn, directly affects the reliability of the enterprise. At the end of the article, the author formulated proposals to address the issues of financial reporting in the context of market reforms.
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