Using of methods of financial analysis for determination of authenticity of the financial reporting
N. A. Gorbatova, A. S. Romenskaya
Donetsk National University
Annotation: This article explores the possibility of the use and further application in the present conditions in Ukraine financial methods to detect distortions in the financial reporting of enterprises. In this case, the analysis and testing of financial card standard deviations of indicators. With the practical application of this card for example bakery industry enterprises of Donetsk region, the need to use this analytical tool to test the quality of financial information that will undoubtedly affect the validity of administrative decisions. Above mentioned features allow to take into account the interests of shareholders, owners, auditors and other interested persons in obtaining reliable information. The main purpose of this study is the validation and improvement of domestic enterprises maps normative deviations financial indicators of Messod Beneish and analysis of the level of alleged distortions in the financial statements of the Ukrainian enterprises. This study will focus on the users of financial statements providing correct information.
Keywords: accounting, indicators, coefficients, methods.
Pages: 45-52.
Link for citation: Gorbatova, N. A.; Romenskaya, A. S. Using of methods of financial analysis for determination of authenticity of the financial reporting. – Text : electronic. – In: Economics of Civil Engineering and Municipal Economy. – 2010. – Vol. 6, N 1. – Р. 45-52. – URL: https://donnasa.ru/publish_house/journals/esgh/2010-1/06_gorbatova_romenskaya.pdf (date of access: 27.07.2024). (in Russian)
Vol. 6, N 1 (2010)Journal: Economics of Civil Engineering and Municipal Economy
Publish house: Donbas National Academy of Civil Engineering and Architecture