Role and importance of theory of accounting of circular tools of the organization in the adoption of effective managerial solutions at formation of accounting reporting

In the article the problem of accounting of current assets from the position of taking managerial decisions by the head of a commercial organization is actualized. The analysis of the leading components of the financial statements and their content in the aspect of the problem under consideration was carried out. The professional competence of the head of a commercial organization in the theory of accounting for current assets is revealed.