Opposing interests of economic agents as a precondition of improving accounting for liabilities
Journal Title: Економіка: реалії часу - Year 2015, Vol 2, Issue 18
Abstract
Analyzed the balance sheets of enterprises of different economic systems. Defined information needs of economic agents, found that they are contradictory. Taking into account their interests the authors offer the amendments to be introduced in the existing liabilities form of financial statements "Balance" in the part of grouping line items according to the following sections: the owners (holders), employees, suppliers (contractors), financial institutions, government agencies, non-budgetary institutions.
Authors and Affiliations
Natalya Petrenko, Oksana Flontc
Keywords
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