Kulyk V. Accounting balance sheet and its use in the process of economic decisions making on enterprises of agrarian-industrial complex

Dissertation is dedicated to substantiation of theoretical positions and development of theoretical and practical recommendations about improving of accounting balance sheet on enterprises of agrarian-industrial complex. It is established the necessity of using of balance sheet in process of economic decisions making. The conceptual framework of accounting balance sheet, which is aimed at the rise of relevance of information, mentioned in it, is worked out. The possibilities of using modelling in order to improve the accounting balance sheet are substantiated and it is worked out the kinds of models of accounting balance sheet, which are subjected to users' requests. The methodology of the accounting balance sheet analysis is approbated and the critical evaluation of models of bankruptcy probability determination is done on the examples of enterprises of agrarian-industrial complex. There is specified the action of principles of accounting balance sheet and financial reporting, which have a direct influence on representation of accounting balance sheet information under conditions of closing down of business.