Main aspects of balance sheet formation: purpose, tasks and problems
Автор: Klyakhina M.A.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 2-2 (120), 2025 года.
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The relevance of the balance sheet of the enterprise is due to the fact that it forms reliable and complete information on assets and liabilities, as well as provides information required by internal and external users. The data of the balance sheet allows to evaluate the efficiency of the enterprise's activity taking into account the changes in its financial condition. Based on the balance sheet data, external users can determine the necessity or expediency of entering into a partnership or acquiring a stake in the organization, and banks can assess the creditworthiness of the organization as a borrower and the degree of threat of its insolvency. The article considers the essence of the balance sheet, presents the main sections, the procedure and problems of its formation.
Balance sheet, assets, liabilities formation of balance sheet items
Короткий адрес: https://sciup.org/170209656
IDR: 170209656 | DOI: 10.24412/2411-0450-2025-2-2-123-126