Changing the structure of the balance sheet: the main aspects

Changing the balance sheet structure is an important process for any company that requires attention and a professional approach from accountants and financial specialists. The purpose of this article is to consider the main aspects of changing the structure of the balance sheet and develop new analytical capabilities to present a real picture of the financial condition of the enterprise. The objectives of the article include: the study of the balance sheet indicators and their relationship with the coefficients of the analysis of the financial condition of the organization; analysis of possible changes in the balance sheet structure and their impact on the financial condition of the organization. The objects of the study are articles of assets and liabilities. The following theoretical research methods were used in the work: analysis of domestic scientific literature on the research topic; synthesis; direct and indirect observation; generalization and systematization of the results formulated in the form of conclusions. A change in the balance sheet structure may affect the company’s financial performance, such as liquidity, profitability, financial stability, etc. The balance sheet should not contribute to the misinterpretation of its data. The appearance of detailed extended articles can expand the possibilities of financial analysis, which allows you to form a more objective and detailed opinion based on its results. It is the detail that, to one degree or another, is able to correct the complexity of the perception of balance. This modified balance sheet structure will help any user of financial (accounting) statements to correctly calculate indicators for an objective assessment of the financial condition and forecasting the stability of the organization. This article may be useful for financial professionals, accountants, managers and entrepreneurs who are interested in understanding balance sheet changes and their impact on the financial condition of an enterprise.