ФОРМУВАННЯ І ПОДАННЯ ФІНАНСОВОЇ ЗВІТНОСТІ В ЕЛЕКТРОННОМУ ВИГЛЯДІ

Abstract

The article analyzes the composition of financial statements, indicates ways to improve its content and structure. The study outlines and solves the problem of determining the main stages of development of electronic reporting; the theoretical and methodical provisions of preparation and submission to the supervisory authorities of electronic financial reporting are substantiated; developed practical recommendations aimed at improving the methodology of electronic financial reporting. In order to further improve the methodological basis of financial reporting at Ukrainian enterprises, it is proposed to gradually update the accounting policy, use a balanced system of principles, techniques and methods of accounting given the impact of external and internal factors of the enterprise. The necessity of enshrining the concept of "electronic report" at the legislative level has been proved. It is defined that an electronic report is a document prepared by the relevant entities in electronic form in a special program, information in which is displayed in the form of appropriate electronic indicators for the purpose of the report with mandatory details and certified by qualified electronic signatures. The analysis of researches of domestic and foreign scientists concerning essence of the reporting and methodology of its drawing up is carried out. It is substantiated that the use of electronic reporting improves the connection between business entities and state regulatory authorities; improves the procedure for administering taxes and fees; serves to choose the best option for the relationship between control bodies and taxpayers and guarantees their maximum impartiality. The described problems of electronic reporting in Ukraine allow us to determine the prospects for further use of electronic reporting in order to improve the process of electronic document management at the enterprise level and at the state level. It is determined that the results obtained during the study can be used in the development of an effective system of compilation and submission to the control bodies of electronic reporting of domestic enterprises and organizations.