ACCOUNTING AND PLACEMENT OF FINANCIAL RESULTS IN COMPANY REPORTS

Abstract

The results of the theoretical research and considered the essence of financial results, the method of its determination in accounting and reflected in the accounts. The existing problems of information provision of the financial results management process are highlighted and summarized and proposals are made for their presentation in the reporting. The necessity of developing scientifically-based approaches to the formation of information about financial results in accounting and their reflection in the reporting in conditions of its standardization is revealed.