ОБЛІКОВІ ПРОЦЕДУРИ ФОРМУВАННЯ ФІНАНСОВИХ РЕЗУЛЬТАТІВ: СУЧАСНИЙ СТАН ТА НАПРЯМИ ЇХ ВДОСКОНАЛЕННЯ

Abstract

Theoretical basics were made more profound and practice recommendations were developed on improvement of information about accounting method of financial results calculation. In addition, the following tasks were defined and solved: accounting main principles having an impact on financial results calculation were defined; essence of financial results calculation elements was revealed; offers for methods of creation information about fiscal period financial results in accounting. Research method is based on general scientific methods of inquiry: historical, logical, system, induction, deduction, analyses, synthesis, statistic data processing methods, classification, and aggregation. Current approaches on financial results calculation are defined in the article. The current state of financial results calculation accounting was researched. Financial results classification regarding to all the business activity types that gives a possibility to control the certain types of business transaction influence on the enterprise activity general result. To improve the method of financial result calculation in accounting, the similar financial accounts for the different types of business activity for incomes and expenses were offered. Division into two groups of operation activity incomes and expenses, namely main (operation) activity and other operation activity, was grounded. In addition, administrative expenses and sales expenses inclusion into the sum of main (operation) activity expenses was implemented. The necessity of financial accounts for incomes and expanses consolidation into the one class of financial accounts was proved along with the necessity to create the separate class of financial accounts for the investment activity incomes and expenses. The main defects of financial results report (consolidated income report) form were defined. Changes of structure for financial results report (consolidated income report) main records were offered to ensure accounting information comparability. Separate line for the sum of the unified tax expanses was added to the financial report for the small business subjects.