ACCOUNTING REPORTING AS THE BASIS FOR IDENTIFYING FINANCIAL INSOLVENCY OF ENTERPRISES
Financial statements of the organizations is the primary source of information to market participants, be they internal or external users, it reflects the main results of the enterprise activity. Another important factor is that the indicators used to assess the solvency and financial stability of the company are calculated based on the data of the financial statements, therefore, the quality of their reflection in it, depends on the level of settlement of analytical indicators. Theoretical and methodological basis of the study is the dialectical method, which provides the study of phenomena and processes in their development and relationships, allowing to define the essence of the object of study, taking into account system integrity and interconnection elements, internal and external contradictions. Depending on the tasks used in the study of methods of observation, economic, comparative, system analysis, statistical and mathematical tools. The theoretical basis of the study served as a scientific works of domestic and foreign scholars on issues of accounting and analysis, the sources of the periodical press.