THE BALANCE SHEET AS A SOURCE OF FINANCIAL INFORMATION AND ANALYTICAL CAPABILITIES

In this paper, we investigate the problem of the applicability of the balance sheet as a source of financial information to its analytical capabilities. It is concluded that the balance sheet does not have the highest degree of analyticity, since the value indicators contained therein have limited information potential. In the author's opinion, the balance sheet does not disclose the factors that resulted in the formation of such a property position at the reporting date. The search for these factors and their evaluation is internal information, i.e. commercial secret, respectively, when analyzing the balance of external users it is difficult to obtain. The analysis of balance sheet indicators that helps to determine not only the volume, dynamics, structure and direction of capital investments, but also to assess the effectiveness of its use for the period under study, and to identify the need for it for current and forthcoming economic activity is described in detail.