CHALLENGES IN IMPROVING FINANCIAL REPORTING (BASED ON THE EXAMPLE OF THE BALANCE SHEET)
DOI:
https://doi.org/10.60078/2992-877X-2026-vol4-iss3-pp411-422Abstract
The article presents the theoretical approaches given by economists and specialists to the improvement of financial statements based on international standards, in particular, its main form of accounting balance sheet, as well as the methodology of its practical preparation. Also, scientific proposals and recommendations aimed at improving the main rules and important principles of the formation of the accounting balance, evaluation of its items and the preparation of the balance sheet based on the requirements of the international standards of financial reporting have been developed.
Keywords:
international standards balance sheet long-term assets current assets private capital liabilitiesReferences
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