Moshchenskyi S. Analysis of the balance sheet of enterprises in the conditions of development of information economy

In the dissertation the theoretical, methodological and organizational provisions of the compilation and analysis of the balance sheet of enterprises are researched. Practical recommendations for improving the compositional structure, for the procedure for disclosure of information by articles of assets, liabilities, capital, are worked out. Practical recommendations for improving for the methodics of analyzing the financial condition of the enterprise, aimed at satisfying the information needs of the main groups of users of financial reports in the information economy, are worked out. The methodological approaches to balance studies in the information economy are clarified, the characteristic features of the information economy are systematized. Expanded classification of species and investigated the concepts of building a balance sheet. The features of the assessment and disclosure of assets, liabilities and equity in the balance sheet (statement of financial condition) of enterprises are covered. The methodological and organizational provisions for valuation of financial assets and liabilities at fair value are specified. The methodological provisions of the balance sheet analysis (financial status report), focused on meeting the information needs of the company's management personnel, creditors and investors, are investigated. The organizational and methodological provisions of the standardized express analysis of the balance sheet (financial status report) of the company, methodics of analyzing the financial condition of the company - a potential borrower, and of coefficient analysis of the investment attractiveness of the company according to the balance sheet have been improved.