IMPROVEMENT OF FINANCIAL STATEMENTS FOR DISPLACEMENT OF INFORMATION ABOUT FINANCIAL INSTRUMENTS OF CREDITING OF TRADING ENTERPRISES

The purpose of the article is to improve the financial reporting of information about financial instruments of crediting trade enterprises in order to expand its information capabilities for management needs. The theoretical and methodological basis of the research is a dialectical method of scientific knowledge and a systematic approach to improving financial reporting on the disclosure of information about financial instruments of crediting trade enterprises in order to expand its information capabilities for management needs. The method of cognition of a research object is based on systematic and synergetic approaches, according to which improvement of financial reporting is considered inextricably linked with the provision of the development of the information component of the financial statements (Financial Statements) insofar as information about financial instruments of lending is displayed. In the course of this research, the Report on the Financial Results (Income Statement) and the Statement of Cash Flows have been improved. The Improved Financial Statements (Cash Flow Statement) and the Cash Flow Statement will enable all interested users to obtain information on financial instruments for lending to trading companies to make appropriate management decisions. The scientific value of the research is the further development of financial reporting on the disclosure of information about financial instruments of lending, namely in the Report on the financial results (Income Statement) and in the Statement of Cash Flows. The practical value of this study is to improve the standard form of financial statements, such as the Financial Results (Income Statement Report), Cash Flow Statement and their implementation in the national reporting practice. Social value is manifested in informing and familiarizing all potential compilers and users of financial reporting.