Influence of changes in the financial reporting on formation of the analytical information

Authors
  • Oslopova M.V.

    Vladivostok State University of Economics and Service
    Vladivostok. Russia

Abstract

In article it is considered, how, the innovations defined by the Order of the Ministry of Finance of Russia from 7/2/2010 №66n "About forms of the accounting reporting of the organizations" will affect structure of articles and sections of the separate reports represented to internal and external users influencing thereby on formation of financial indicators and results of the financial analysis of activity of the companies.

Keywords: accounting financial statements, analytical information, reliability users of the financial analysis, analysis technique, administrative decisions, liquidity, solvency.