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The Impact of Regulatory Balance Sheets on the Format of Financial Statements

Author

Listed:
  • Pilipenko Lyubomir N.

    (National University "Lviv Polytechnic")

  • Demskaya Yuliya V.

    (National University "Lviv Polytechnic")

Abstract

The reasons for appearing and using of regulatives in accounting are described. The unction of some modern regulatory balance sheets is critically analyzed and their impact on the assessment of financial-property status of enterprise is researched in this article.

Suggested Citation

  • Pilipenko Lyubomir N. & Demskaya Yuliya V., 2013. "The Impact of Regulatory Balance Sheets on the Format of Financial Statements," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 1, pages 261-265.
    • Handle: RePEc:idp:bizinf:y:2013:i:1:p:261_265
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