Вплив нових форм фінансової звітності на оцінку фінансового стану підприємств.

Abstract

In article the information aspects of interrelation of the financial analysis and reporting are considered. Reasonably prevailing role of the financial reporting in an analysis, the further prospects of cooperation of financial analysis and accounting of enterprise are certain. Done a critical review of legislative amendments on the financial statements due to the adoption of NF(P)A1 «General requirements for financial statements», including the balance sheet (statement of financial position), income statement (statement of comprehensive income) Statement of cash flows and statement of shareholders equity. Influence of new forms of the financial reporting is analysed on the informative providing of financial analysis.