IMPROVEMENT OF THEORETICAL AND PRACTICAL ASPECTS OF PREPARING THE BALANCE SHEET
Keywords:
Balance sheet, financial statements, assets, equity, liabilities, principles, rules, international standards.Abstract
This article presents theoretical approaches to preparing a balance sheet, an important form of financial reporting, proposed by economists and specialists, as well as the procedure for its preparation. Based on the requirements of international financial reporting standards, the article examines the balance sheet preparation procedure, its principles and rules, as well as proposals and recommendations for improving it in accordance with international requirements.
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