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Information provision of reporting users for decision making
The article considers the implementation of management functions, which requires effective analytical tools and appropriate information support to provide real and potential investors and creditors, including foreign, true and unbiased information about the financial condition and performance of the entity reporting in our country. The implemented reforms in Ukraine are aimed at ensuring that the information is clear and unambiguously interpreted by each user.
The qualitative characteristics of useful financial information provide the types of information that are most useful to current and potential investors, lenders and other creditors in making decisions about the reporting entity based on the information contained in its financial statements.
The basic principles of information support of complex analysis and optimization of financial results by segments of activity taking into account specific groups of users of financial reporting on the basis of data of the improved system of internal analytical registers of components of financial result - incomes and expenses are defined.
It is proved that it is necessary to provide information in the notes to the financial statements as part of the elements of operating costs for the following activities: production, services, performance of works, management costs, sales costs, other operating activities.
Further optimization of the main factors and components of the results of activities provide an opportunity to significantly increase the efficiency of the entity, which reports in subsequent periods, while improving its financial condition.
Key words: information support, results of operations, financial statements, users of financial statements, IFRS, financial statements.
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