Ivasyzhuyn M. Submission and promulgation of financial statements in the interests of users.

In the dissertation thoretical and organizational issues are being researched, practical recommendations for improving the organization of submission and promulgation of financial statements, in order to back the interests of its users in the current economic conditions, are developed.The essence of the concepts of "submission of financial statements" and "promulgation of financial statements", in which the emphasis is put, on the contrary to the existing ones, on distinguishing the features of electronic submission of information, is specified. The relation between them is determined.The classification of users of financial statements with regard to the nature of their interests is suggested. The process of submission and promulgation by an organization of its financial statements in terms of its documentary regulation is improved.The further development was given to the disclosure of the features of electronic submission and promulgation of financial statements to meet the needs of the extended scope of users. The list of businesses that are required to promulgation financial statements is supplemented with the subjects of natural monopolies in order to meet the information needs of users who are consumers of such enterprises' services. The necessity of disclosure of information regarding certain indicators of financial statements users without financial interest is validated. The order of submission of financial statements via the State Statistics Service of Ukraine using Internet resources that enable extended access to users is defined.