Kalitenko D. Financial Statements: Analysis and Interpretation

The dissertation is devoted to the study of theoretical and methodological approaches, the development of scientific and practical recommendations for improving the methods to analyse financial statements of Ukrainian enterprises. The relevance of modern research on the procedure for preparation and analytical interpretation of financial statements is explained by the impact of economic integration and cooperation of Ukraine with the European Union, as economic globalization affects the activity of economic entities and diversifies their organizational and legal structure. At the same time, however, every entity, regardless of organizational and legal forms, is required to submit financial statements. The reason for choosing the research topic was the insufficient level of studying theoretical, methodological and organizational provisions of analytical interpretation of financial and non-financial reporting indicators