BUSINESS INFORM №4-2013

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Section: Accounting and Auditing
UDC 658.14
Teslenko T. I., Konkova N. V.
Accounting of Financial Results: Problems and Ways of Perfection (p. 356 - 360)
The topic of financial results of activity of a company is always topical and often discussed by scientists and experts in the field of economy and management of a company. The article provides analysis of various approaches to explanation of the “financial result” notion. It studies classification of financial results. It considers the order of reflection of formation of a financial result of a company in accounting and provides proposals on its perfection, in particular, introduction of sub-accounts to the profit and loss account by various types of activity. Such a classification of financial results by types of activity on account 44 “Undistributed profit (uncovered losses)” would allow control of influence of results of a separate type of activity on the total result of activity of a company. This would provide information to insiders for making managerial decisions on improvement of results in a specific direction of economic activity.
Keywords: financial result, profit, loss, reflection in accounting
Tabl.: 3. Bibl.: 19.

Teslenko Tamara I. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, National University of State Tax Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08200, Ukraine)
Email: [email protected]
Konkova Nataliya V. – Student, National University of State Tax Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08200, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Teslenko, Tamara I., and Konkova, Nataliya V. (2013) “Accounting of Financial Results: Problems and Ways of Perfection.” Business Inform 4:356–360.

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