Agrarian
Bulletin
of the Urals

Russian Journal of Agricultural Research

The publication is registered by the Ministry of the Russian Federation
for Affairs of the Press, Television and Radio Broadcasting and Mass Communication Media.
Registration certificate: PI number 77-12831 on May 31, 2002
Subscription index in catalog «Russian Press» - 16356
ISSN 1997 - 4868 (Print)

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Journal is included in the list of VAK (from 25.09.2017), No. 291

ISSN 2307-0005 (Online)
Key title: Agrarnyj vestnik Urala (Online)
Abbreviated key title: Agrar. vestn. Urala (Online)

Аграрный вестник Урала № 12 (179) 2018

Экономика

Шогенова М. Х. кандидат экономических наук, доцент, Кабардино-Балкарский госагроуниверситет им. В. М. Кокова

УДК:657.6:336

FEATURES OF THE PREPARATION OF FINANCIAL STATEMENTS IN 2018

 The accounting and financial reporting system is one of the most important information systems of a company. It allows you to get basic economic information about the organization that is accessible to users. It should also be noted that the main source of information about the financial and property situation of the organization, its solvency, financial stability, profitability is a competently compiled and conducted analysis of financial statements. Accounting reporting performs the functions of providing external users with information for assessing the property and financial condition of the enterprise, forming plans and monitoring the results of achieving the economic goals of the enterprise. To ensure the usefulness and convenience of reports for the manager, to make them transparent and informative, one should adhere to an important rule: any report should be timely, understandable, verifiable, not have significant distortions and contain sufficient information to make decisions on them. Changes that have touched the accountant’s calendar in 2018 dictate the need for careful tracking of the actual dates of filing documents with the supervisory authorities. In addition, it is necessary to take into account that the dates indicated in the calendar are the deadline for completing the workflow. The relevance of the work lies in the fact that the correct procedure for the preparation of financial statements allows for accurate economic analysis and to make correct forecasts of the development of the organization. Aim – to explore the features of the preparation of financial statements in 2018 According to the results of the study, a number of problems related to the topic under consideration were revealed, and conclusions were drawn on the need for further study / improvement of the state of the issue.


Keywords:

financial statements, accounting balance, report on financial results, economic analysis, financial accounting, international financial reporting standards, accounting audit.


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