DETERMINATION OF FINANCIAL RESULT: APPROACHES, DISPLAY IN REPORTING AND WAYS OF OPTIMIZATION

Тhe main approaches to the formation of the financial result of an enterprise in accordance with the requirements of national accounting standards are considered. The influence of accounting policy elements on the determination of financial result is studied. Practical tools that can be used for reasonable optimisation of the financial result, taking into account legislative norms and economic feasibility, are summarised.

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Publication Details

Published
2025-05-01
DOI
https://doi.org/10.31521/978-617-7149-86-5-90
Primary Topic
Risk Management in Financial Firms
Type
article
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article

DETERMINATION OF FINANCIAL RESULT: APPROACHES, DISPLAY IN REPORTING AND WAYS OF OPTIMIZATION

Olha Luhova
Risk Management in Financial Firms
article

DETERMINATION OF FINANCIAL RESULT: APPROACHES, DISPLAY IN REPORTING AND WAYS OF OPTIMIZATION

Olha Luhova
article en

Abstract

Тhe main approaches to the formation of the financial result of an enterprise in accordance with the requirements of national accounting standards are considered. The influence of accounting policy elements on the determination of financial result is studied. Practical tools that can be used for reasonable optimisation of the financial result, taking into account legislative norms and economic feasibility, are summarised.

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Risk Management in Financial Firms
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DETERMINATION OF FINANCIAL RESULT: APPROACHES, DISPLAY IN REPORTING AND WAYS OF OPTIMIZATION — Olha Luhova · (2025) | TGRS Research Map | TGRS