Methodological aspects of developing financial reporting forms

The article substantiates the relevance of developing balance sheet forms and a financial results report, taking into account the information needs of stakeholders. The principles for the layout of financial reporting forms are determined: the relationship of lines of reports, the comparability and relevance of data, the possibility of financial analysis, and materiality. A list of questions that should be asked to the compiler of the owners and business leaders before developing reporting forms is given. A comparison of two possible balance sheet formats is given.