Financial reporting as an instrument of anti-crisis management
نویسندگان
چکیده
The article considers fnancial reporting as a tool of crisis management, taking into account the innovations current legislation (Code Ukraine on bankruptcy procedures, 2018) and high level unproftability economic entities its inability to ensure effectiveness activities. purpose study is summarize main provisions preparation submission in accordance with national international standards justify mandatory use management entities. methodological basis fundamental principles theory fnance management. Monographic method, theoretical method comparative analysis, tabular were used achieve objectives study. conceptual bases business are defned certain criteria (regulatory support, essence, composition, formation). balance sheet leading source information for analysis non-current assets, receivables payables, investments along liquidity stability indicators. income statement production costs proftability. Defciencies system support condition comprise lack integration orders Ministry Justice forms reporting. Guidelines identifying signs insolvency actions conceal bankruptcy, fctitious or January 19, 2006 № 14 National regulation (standard) accounting 1 have been adapted order improve context Key words: insolvency, reporting, regulations (standards) accounting, standards.
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ژورنال
عنوان ژورنال: ????????? ?? ?????????? ???
سال: 2022
ISSN: ['2310-9262', '2415-7554']
DOI: https://doi.org/10.33245/2310-9262-2022-172-1-131-139