Actual problems of innovative economy

The journal is added to the the List of printed scientific professional publications in the field of economic Sciences by the Ministry of education and science of Ukraine from 11.07.2016 No. 820
The journal is indexed in the International Scientific Center of Index Copernicus International

Disclosure problems in the notes to the financial statements

УДК 657.478.2

доктор економічних наук, професор,
Харківський національний технічний університет
сільського господарства імені Петра Василенка


The article deals with the basic requirements for the compilation of the notes to the annual financial reports. The conclusion is made, that the notes are both full form of the financial report and its annexes. Considered part of the notes in accordance with current legislation, their disadvantages. It was determined that some accountant Ukrainian enterprises irresponsible to fulfill the requirements for drawing up the notes. Therefore, the notes to the financial reports do not provide useful information to diverse users, adversely affect the quality of economic decisions. It formed the main approaches to the standardization of notes. The main quality criterion of the notes to the financial statements is determined to achieve a balance between their complication, brevity and extensive disclosure requirements.

Key words: financial reporting, accounting, information, notes.


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The article was received 10.03.2016