Особливості та дискусійні аспекти фінансової звітності відповідно до Національного Положення (стандарту) бухгалтерського обліку
Features and controversial aspects of the financial statements in accordance with National accounting Standard

Summary/Abstract: The aim of the article is to examine the characteristics of financial reporting in the Balance sheet (Statement of financial position), Iincome Statement (Statement of comprehensive income), Statement of cash flows and Statement of shareholders' equity, and study areas of improvement.The article discusses the features of the structure and content of the Balance Sheet (Statement of Financial position), Income Statement (Statement of comprehensive income), Statement of cash flows and Statement of shareholders' equity, defined debatable aspects of preparation and reasonable directions of improvement.Critical evaluation of the structure and content of the financial statements indicates a change in method of its preparation. No guidance regarding itemized statements will fill curvature information is used for analysis and decision making, and therefore needs urgent clarification.

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