THE INFLUENCE OF INFORMATION NEEDS OF USERS ON THE STRUCTURE AND FILLING OF FINANCIAL STATEMENTS
GUDZENKO Nataliya – Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., е-mail: firstname.lastname@example.org).
KOVAL Natalia – Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., е-mail: Natkov@i.ua).
PLAKHTII Tetiana – Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008 Vinnitsa, 3, Soniachna Str., e-mail: email@example.com).
In the article the role and significance of reporting in the process of developing, adopting and following management decisions for effective control is revealed; the need to provide a sufficient amount of information in financial reporting of good quality for all interested users groups. The necessity of taking into account international standards when displaying more information about the transactions and events which are reflected in the reporting forms is justified; a relationship between financial and managerial reporting, form and content of which are determined by the administration of the enterprise is established.
The need for practical implementation of the filling financial statements in XBRL format for businesses, aimed at increasing the transparency of reporting data, the possibility of their use in the process of carrying out analytical procedures, which provides certain competitive advantages in access to investments and credit resources is substantiated. The influence of qualitative characteristics of reporting and the principles of its formation on the completeness of reflection of economic processes and peculiarities of economic activity in the reporting system is characterized.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
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The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "