2013, № 1 (150)

Kiseleva O.V. CHANGE OF ANALYTICAL CAPABILITIES OF BALANCE SHEET IN THE PERIOD OF MARKET ECONOMY FORMATION AND DEVELOPMENT The article contains: a retrospective review of the content and analytical capabilities of the balance sheet as a form of accounting (financial) statements for the period from the late 1980s to the present, the conclusion about the key importance of professional judgment accountant for more informative balance sheet.Key words: balance sheet, the accounting (financial) reporting, economic analysis, professional judgment.

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About this article

Author: Kiseleva O.V.

Year: 2013

Editor-in-chief

Sergey Aleksandrovich
MIROSHNIKOV

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