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Проблеми об’єктивності показників бухгалтерського обліку і фінансової звітності при оцінці інвестиційної привабливості підприємств України // The problems of accounting and financial statements objectivity of indicators in assessment of investing attractiveness of ukrainian enterprises

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  • Луканьов, Іван Васильович

    (Житомирський державний технологічний університет)

Abstract

The problems of adequacy of economic events and transactions reflecting in accounting and financial statements as well as the capability of economic indicators to reflect the characteristics which are necessary for users in estimation of enterprises’ investing attractiveness have been researched. Досліджуються проблеми адекватності відображення явищ і процесів господарської діяльності в бухгалтерському обліку та фінансовій звітності, здатності економічних показників об’єктивно відбити саме ту властивість, яка необхідна користувачам при оцінці інвестиційної привабливості підприємств.

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