Information support of analysis and diagnostics of financial stability of the organization in accordance with Russian and international accounting and reporting standards
The process of implementation of international financial reporting standards (IFRS) in the practice of accounting (financial) reporting has a direct impact on the results of analysis and diagnosis of financial stability of the organization. The purpose of analyzing and diagnosing financial stability is to assess the ability of an organization to withstand the negative impact of the external environment without significant risk of losing solvency, as well as the ability to finance its activities from various sources of funding. The main purpose of the study is to determine the analytical capacity of internal and external information necessary to assess the financial stability of different groups of users. The author focuses on the problem of comparability of the content of accounting (financial) statements presented in the format of Russian accounting rules and IFRS; considers their impact on the interpretation of the values of analytical coefficients. General scientific methods of cognition and special methods and procedures (documentation, evaluation, reporting) were used for the study. The practical significance of the study is to identify ways of increasing the quality of information support of the analysis and diagnostics of financial stability with the aim of providing managers with the information influencing the management efficiency, transparency of the reporting organization, proper communication with the users of the information.