FINANCIAL STATEMENTS OF SMALL ENTERPRISES: ASSESSMENT AND WAYS TO INCREASE THE INFORMATIVENESS OF INDICATORS

Author:

Banera Nadiia1,Heley Lyudmila1

Affiliation:

1. Lviv Institute of Economy and Tourism

Publisher

University of Customs and Finance

Reference10 articles.

1. Matrosova V.O. (2011) Analiz informatyvnosti finansovoyi zvitnosti pidpryyemstv [Analysis of informativeness of financial statements of enterprises]. Visnyk Nats. tekhn. un-tu «KHPI», temat. vyp. : Tekhnichnyy prohres i efektyvnistʹ vyrobnytstva, no. 25, pp. 165-168.

2. Sheverya Ya.V. (2014) Rehulyuvannya ta yakist finansovoyi zvitnosti v Ukrayini [Regulation and quality of financial reporting in Ukraine]. Problemy teoriyi ta metodolohiyi bukhhaltersʹkoho obliku, kontrolyu i analizu. Ser. : Bukhhaltersʹkyy oblik, kontrol i analiz, no. 1, pp. 302-316.

3. Boyarova O.A., Kuzyk N.P. (2017) Osoblyvosti formuvannya finansovoyi zvitnosti subyektamy maloho pidpryyemnytstva [Features of the formation of financial statements by small businesses]. Naukovyy visnyk Natsionalʹnoho un-tu bioresursiv i pryrodokorystuvannya Ukrayiny, no. 168, pp. 295–300.

4. Chebanova N.V. Informatsiyna baza pidpryyemstv: problemy dostovirnosti ta nadiynosti [Information base of enterprises: problems of reliability and reliability]. Available at : http://eprints.kname.edu.ua/ 32239/1/75.pdf (accessed: 20.12.2020).

5. Okhramovych O.R. (2013) Teoretychni i praktychni aspekty formuvannya oblikovoyi polityky pidpryyemstv v suchasnykh umovakh hospodaryuvannya [Theoretical and practical aspects of the formation of accounting policies of enterprises in modern business conditions]. Aktualni problemy ekonomiky, no. 5 (143), pp. 190-194.

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