ON THE ISSUE OF TRANSPARENCY IN THE REPORTING OF A PUBLIC JOINT STOCK COMPANY IN THE OIL AND GAS SECTOR IN ORDER TO ASSESS THE EFFECTIVENESS OF THE USE OF FIXED ASSETS
Based on the analysis of the content of PJSC TATNEFT's reporting, the article assesses the degree of transparency of such reporting to assess the efficiency of using the company's fixed assets. The directions of development of information richness of reporting, developed by the authors, are proposed, taking into account the specifics of the needs of users of such reporting and the specifics of industry activities.