Special features of disclosing and representation of the information on financial investments in the individual accounting reporting

Abstract

The following article describes the results of research of relevant problems of the disclosure of the fi nancial assets in the Balance-Sheet (Form 1) and Income Statement (Form 2). According to the analysis of content of these forms and the actual fi gures of a certain enterprise, possibilities of more detailed presentation of financial assets in the Balance-Sheet and operational incomes and costs in the Income Statement are suggested. The adequacy of the indicators, which describe the fi nancial assets in Financial Statement, is evaluated, and the author's comments to their content are given.