ТРАНСФОРМАЦІЯ СУЧАСНИХ МЕТОДИК ФІНАНСОВОГО АНАЛІЗУ ЗВІТНОСТІ ОБ’ЄДНАНЬ ПІДПРИЄМСТВ

Abstract

The main goal of this research is to identify those indicators of reporting of associations of enterprises that change their nature or content under the influence of consolidation against the background of the application of IFRS, as well as areas of transformation of methods of its analysis. The article reveals the essence of consolidated financial statements and the peculiarities of the process of its formation. Financial information becomes the main tool of communication and formation of business image of enterprises in the market environment. The carrier of such information is the financial statements, which are compiled according to international standards, which are constantly progressing and reforming. As a result, business owners have more and more freedom in its formation, despite the global harmonization of the list of indicators and their content, which allows you to present your business in a favorable light and assess those aspects of contractors that are most important for further cooperation. The main information needs of groups of users of consolidated financial statements are considered. The authors specify the areas of analysis of the financial and property condition of the group of enterprises according to the consolidated financial statements and substantiate the reasons for the need for their transformation. Some aspects of the analysis of the consolidated financial statements are characterized, which do not allow to form a correct idea of the financial and property condition of its individual elements. The accounting components of the consolidated financial statements are determined, which may distort the results of the coefficient analysis and indicators of their modification. The peculiarities of the analysis of such reporting are due to the transformations of the accounting content of its indicators - the reflection of contingent assets, liabilities, risks, possible costs and revenues. All components of analysis methods - horizontal, vertical, trend, and especially - coefficient - undergo certain changes. The need to disseminate cost-oriented approaches in the analysis of consolidated financial statements is substantiated.