Statement of financial results: past, present and future

The authors analyzed the approaches to the formation of a report on financial results used in our country. As a result, it is concluded that these approaches are constantly changing in order to improve them. The authors also investigated the regulations of the draft of the new federal accounting standard (FSB) "Accounting statements of an organization". Based on the research conducted, the article identifies the most important changes awaiting the formation of the Russian financial results report in the future, and also provides suggestions for improving approaches to the preparation of this report.