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Accounting of Financial Results: Problems and Ways of Perfection

Listed author(s):
  • Teslenko Tamara I.


    (National University of State Tax Service of Ukraine)

  • Konkova Nataliya V.


    (National University of State Tax Service of Ukraine)

Registered author(s):

    The topic of financial results of activity of a company is always topical and often discussed by scientists and experts in the field of economy and management of a company. The article provides analysis of various approaches to explanation of the "financial result" notion. It studies classification of financial results. It considers the order of reflection of formation of a financial result of a company in accounting and provides proposals on its perfection, in particular, introduction of sub-accounts to the profit and loss account by various types of activity. Such a classification of financial results by types of activity on account 44 "Undistributed profit (uncovered losses)" would allow control of influence of results of a separate type of activity on the total result of activity of a company. This would provide information to insiders for making managerial decisions on improvement of results in a specific direction of economic activity.

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    Article provided by RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics in its journal Business Inform.

    Volume (Year): (2013)
    Issue (Month): 4 ()
    Pages: 356-360

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    Handle: RePEc:idp:bizinf:y:2013:i:4:p:356_360
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