Yudenko V. Financial statements, analysis and prognosis of their basic indexes at nonproductive sphere enterprises

The dissertation is devoted to the investigation of theoretical and methodological aspects of the improvement of financial statements, analysis and prognosis of their indexes in accordance with the requirements of Ukrainian economy and international standards. The financial statements framework is systematized in the thesis; criterions and tendencies of the financial statements modeling on the basis of the requirements of Ukrainian economy and international experience are defined. The method of the financial statements adaptation for the financial ratios calculation is purposed. The method of factorial profit analysis on the basis of the new financial statements made up in accordance with Ukrainian accounting principles (standards) is developed as well as the method of comparative analysis of accounting profit and taxable profit. The model of cash flow analysis of enterprise is elaborated. The principles of the financial statements indexes prognosis and the method of the project financial statements d rawing up which based on using of the different types of budgets are purposed in the thesis.