Requirements for the quality characteristics of information represented to the accounting reporting

the article analyzes the composition, content of the forms of accounting financial statements, as well as the role of reporting for the financial analysis of the company. The relevance of this topic is predetermined by the fact that according to the financial statements, the indicators of the planned targets are analyzed, deviations of actual indicators from the planned targets and normative are established, the possible consequences are estimated and the users of the financial statements are interested in the activities of one or another organization.