Users’ information interests influence on content in financial statements and non-financial companies with state participation
The scientific article deals with the financial and non-financial reporting. It defines their objectives, content and quality parameters. The paper represents limitations of financial statements under IFRS to meet the information interests of all interested users. The author substantiates the necessity of taking them into account in determining the composition of the financial and non-financial reporting based on the characteristics of the users’ interests of public enterprises reporting information.