Sheverya Y. Financial Statements in System of Informational Support of Decision-making

The thesis is dedicated to the grounding of the theoretical, organizational and methodic statements and development on their basis of some practical recommendations on improvement of the fundamentals of the financial statements preparation and their analysis within the system of informational support of decision-making. The contents and the role of the financial reporting in the system of the informational support of decision-making have been clarified. Its important role in meeting the external users' demands for information has been grounded. Improvements are made to the theoretical and organizational framework for the preparation of the financial reporting in terms of establishment of the theoretical elements of the national conceptual framework. The necessity of orientation of the forms and methods of information disclosure towards the informational needs of the external users has been proved. For providing the informativeness of the financial reports the necessity of introducing the additional analytical form has been grounded, which provides the disclosure of the forecast information and therefore, transforms the financial reporting into the source of the supporting the strategic decision-making. The methods of matrix disclosure of the analytical information about the enterprise's activity in the Notes to the Annual Financial Statements have been suggested. The stages of decision-making by the external users have been specified as well as the theoretical bases of their complex informational support have been established. The organization of the technology and informational base for financial statements analysis has been improved in the part of development of the documentation of its stages as well as the procedure approach towards analysis of the financial statements has been offered.