Quality of Financial Reporting of the Enterprise: Evaluation Methodology

The article substantiates the necessity of carrying out assessment quality financial reporting enterprise with purpose inserting level its information filling to needs users and increasing their confidence in institute accounting. Proceeding from it theoretical methodological positions estimation on basis use theory qualimetry are developed. proposed model covers three consecutive stages, which provide for description process assessing reporting, formation a system indicators determining scale assessment, quantitative qualitative properties analysis results management decisions. It is grounded that practical application developed method contrast existing methods allows development separate models taking into account specific groups accounting accordance priority defined by them.