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BUSINESS INFORM №2-2015

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38

Section: Finance, Money Circulation and Credit
UDC 336.64
Feshchenko O. Р.
Calculating the Indicators of the Financial State of Economic Enterprises, Taking into Account the New Forms of Financial Reporting (p. 229 - 236)

Results of the work of any economic entity depend on the availability and effective use of financial resources. Rational use of financial resources reflect the financial state of enterprise. Of special importance in this regard is a credible assessment of the financial state of enterprise. Despite considerable amount of research by scientists of methods for analyzing financial state of enterprise, with the change of forms of financial reporting becomes necessary to adjust the algorithms for calculating the financial indicators. Given that currently no common approaches are present in this sphere, the aim of this paper was to elaborate proposals on algorithms for calculating the basic indicators (ratios) of the financial status of enterprises, taking into account the specific characteristics of financial reporting since 2013. On the basis of comparative analysis the author has identified the main differences between the forms of financial reporting before and after the introduction of National Regulation (Standard) of Accounting 1 (NR(S)A 1) and has given proposals as to the algorithm for calculation of the basic indicators (ratios) of the financial state in view of the practical needs of economic enterprises. The use in the practice of enterprises of algorithms for calculating the indicators, proposed in this paper, will help to evaluate the financial health of enterprises, which implement the reporting forms, regulated by the NR(S)A 1.
Keywords: financial state, financial indicators, financial reporting, ratios, analysis, algorithm, methodical recommendations
Tabl.: 6. Bibl.: 15.

Feshchenko Oleh Р. – Postgraduate Student, Department of Finance, Kyiv National Economic University named after V. Hetman (54/1 Peremohy Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Ukrainan
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Reference to this article:
Feshchenko, Oleh Р. (2015) “Calculating the Indicators of the Financial State of Economic Enterprises, Taking into Account the New Forms of Financial Reporting.” Business Inform 2:229–236.


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