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Financial statements as a source of information on the companys solvency
Journal: Science Journal "NovaInfo" (Vol.123, No. 1)Publication Date: 2021-03-16
Authors : Fedorenko Lyudmila Aleksandrovna;
Page : 11-19
Keywords : BALANCE SHEET; ACCOUNTING (FINANCIAL) STATEMENTS; STATEMENT OF FINANCIAL RESULTS; STATEMENT OF CASH FLOWS; STATEMENT OF CHANGES IN EQUITY; EXPLANATIONS TO THE BALANCE SHEET;
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Abstract
This article reveals the procedure for the formation of the main documents of the accounting (financial) statements. The composition and structure of each form of annual reporting, their features and significance are studied.
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