Indicators system to evaluate the company’s economic potential based on the accounting (financial) statements

The purpose of research is to study the sufficiency and improve the methodology for assessing the economic potential of a corporation based on the systematization of estimated indicators calculated using the data presented in the accounting (financial) statements in accordance with RAS and IFRS. The study presents the research results of the information base for assessing the economic potential of the company on the basis of systematization of the estimated indicators calculated using the data presented in the accounting (financial) statements compiled in accordance with Russian ac-counting standards and transformed statements into the format of international standards. The assessment of the economic potential of the enterprise is based on the general methodology for the comprehensive assessment of the economic condition of the entity. The basis for assessing the economic potential of economic entities is the information provided in the accounting (financial) statements. The concept of economic potential combines a group of local or private potentials. Based on the information provided in the re-porting, it seems possible to assess the resource, production, business and financial potential. To assess private potentials, the traditional indicators used to evaluate the efficiency of the company's functioning in these areas were generalized and systematized, which made it possible to group the obtained quantitative characteristics into blocks of information sufficiency for assessing private potentials. Research presents a model for diagnosing economic potential based on accounting data, which allows for a quantitative assessment of private potentials for the analyzed period of time and, on this basis, to draw a conclusion about the dynamics of the economic potential of the analyzed company. A positive aspect of the model presented in the study is that, on the one hand, it is based on generally accepted methodological approaches to assessing the results of production and economic activities of an economic entity, and on the other hand, it groups indicators into blocks for assessing private potentials. The study of the economic potential of the company and the indicators that determine it showed that the statements prepared in accordance with IFRS contain more detailed information in the context of assessing production and business potential.