Features of the formation of accounting statements of the joint-stock company

Joint-stock companies are required to disclose information in the form of annual accounting statements. Accounting statements are compiled on the basis of accounting data according to the forms established by Accounting Regulation No. 4/99. When forming and publishing it, it is necessary to take into account the specifics, it should have been formed in such a way that each user could get the information he needs. The financial statements give a true and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position. This article highlights the composition of the accounting statements of the joint-stock company, the basic rules of compilation and features of its formation. This information can be useful to specialists in the field of accounting.