Keyword: «financial statements»

In the article is considered the essence of accounting (financial) reporting and its role as information base for management analysis of activity of agricultural enterprises. The characteristics of management and financial accounting are given, the interrelation of accounting, reporting and management analysis is determined, the structure of accounting (financial) reporting of agrarian formations is studied.

The article deals with the problematic aspects of assessing the investment attractiveness of an enterprise. Investment attractiveness is one of the key factors that are important both for an individual organization and for the economy as a whole. The author considers various approaches to determining and evaluating the investment attractiveness of a company, and determines the importance of ensuring the availability and completeness of information for an investor. The article presents a methodology for a comprehensive assessment of the investment attractiveness of an enterprise based on the data of its financial statements. The possibility of practical application of this technique on the example of a particular enterprise is shown. The result of the study was the conclusion that the leading link in the investment attractiveness of a company is the financial aspect of its activities, its financial condition, assessed through a system of financial ratios and complex assessment models, implemented on the basis of an analysis of the company's financial statements.

The article presents the need to use modern innovative approaches and mechanisms to evaluate the activities of commercial companies. It is revealed and justified that the use of modified methods for diagnosing the financial condition of the company will allow us to form a general concept that will fit all the analytical issues necessary for making managerial decisions in conditions of uncertainty.

This paper examines topical issues of the impact of digitalization on the devel-opment of financial reporting of business entities of the Republic of Belarus. The main trends in improving methodological approaches and mechanisms for the formation of financial indicators of the company's activities under the influence of modern information technologies are determined.