SOURCES OF FINANCING ACTIVITIES IN THE REPORTING OF ECONOMIC ENTITIES OF VARIOUS GROUPS

Abstract. The paper studies the issues of compiling accounting forms for groups economic entities (commercial organizations real sector, non-profit and public sector), taking into account peculiarities disclosing information about sources financing their activities purpose external internal control reliability information. An assessment is made content current state regulatory framework preparation financial statements by various in terms reflecting it, order to methodological basis work was general scientific principles methods research: analysis synthesis, logical linking, systematization. author’s systematization regulation relation requirements on disclosed balance sheet presented, characteristics subjects commercial, sectors economy, a classification reporting carried out. shortcomings normative were identified proposals developed elimination. grouping depending that have essentially different given. A critical procedure it sector It necessary change conceptual approaches disclosure source funding strengthen control. proposed approach identifying entities, this object sheet, can be implemented both process improving legal especially organizations. main results obtained authors allow professional accountant adequately implement federal standards regarding reflection reports