CURRENT TRENDS AND POSSIBILITIES FOR THE DRAFTING OF FINANCIAL STATEMENTS

Today, the current accounting and reporting system does not provide sufficient quality and reliability of the information. But among the scientists which study accounting reporting, there is a tendency to use, along with accounting statements, reports based on other types of accounting (managerial, tax, separate elements of strategic accounting, technological). Thus, there is a tendency for the formation of various forms of reporting in the strategic plan.