Balancing the Books in the New Era of Accounting

Abstract

The purpose of the article is to highlight the analytical aspects of improving the balance sheet, taking into account the conditionality of this problem by the approved form of the balance sheet and the established methods of its analysis; substantiate the proposals that will provide unambiguity in the calculations of the main analytical indicators according to the balance sheet, which is a necessary condition for the unity of the methodological basis of both internal and external analysis of the financial condition of economic entities. According to UAS 1 "… balance sheet - a report on the financial condition of the enterprise, which reflects at a certain date its assets, liabilities and equity