The report on financial results generalises the information on incomes and organisation expenses for the accounting period and the similar periods of previous years, opens structure of financial result and the factors which have affected efficiency of financial and economic activity. In article the essence and the maintenance of the report on financial results as source of the information on financial and economic activity of the economic subject, principles and an order of formation of accounting indicators according to domestic standards on accounting are considered. The approaches used in world registration practice at representation of indicators and construction of the form of the report on financial results are systematised.
Keywords: the accounting (financial) reporting, incomes, expenses, financial results
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