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ACCOUNTING INFORMATION IN FINANCIAL REPORTING OF A TENANT

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UDC 657.37:658.91
 
NIKOLENKO Natalia,
Postgraduate student at the Accounting Department
 
ACCOUNTING INFORMATION IN FINANCIAL REPORTING OF A TENANT
 
Background. The proposed research article is devoted to the issue of objective study of the process of forming the financial statements as an information provision of management of lease transactions and identification of further areas of improvement. Consideration is based on a critical analysis of the current system of financial reporting of an enterprise.
Review of scientific sources. Assessing the scientific contribution of domestic and foreign scholars, it is useful to note that the issue of the system of financial reporting on lease transactions for tenant remains debatable.
Improvement of the system of financial reporting on lease transactions for tenant is the aim of the study.
Material and methods. For studying methodological principles of formation of accounting information in the financial statements of the tenant, the following methods have been used: induction and deduction, analysis and synthesis to display the object and lease expenses and income for the rental agreement of the tenant in the financial statements; graphic representation of data to create patterns of relationships of accounting figures of leases; associations and analogies to form scorecard items in the financial statements of the tenant; empirical research to study the forms of composition and content of financial statements.
Results. Forming reliable system of indicators of financial statements is the last stage of continuous accounting process in the workplace. Compliance with financial reporting quality criteria is application of the rules established by the legal framework for accounting systems: Law of Ukraine "On Accounting and Financial Reporting in Ukraine"; Regulation (Standard); Guidelines.
The paper presents the basic methodological approaches to the formation of financial statements for correct display of leases in the accounts and the development of methodological provisions and methodology are reflected in rental transactions in the financial statements of the tenant, namely: Balance Sheet (Statement of Financial Position) and the Income Statement (the statement of comprehensive income).
Conclusion. The basic methodological approaches to the development of financial statements to ensure the correct display of leases in the financial statements and the development of methodology have been identified. The system of indicators to show lease transactions in the financial statements of the tenant has been created. This will facilitate the adoption of effective, operational management decisions and increase the level of business activity.
 
Keywords: financial reporting of an enterprise, scorecard of financial reporting, essential information, Balance Sheet (Statement of Financial Position), the Income Statement (Statement of comprehensive income), financial results.

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