Ekaterina K. KOPYLOVACorresponding author, Institute of Management and Finance, Baikal State University, Irkutsk, Russian Federation kopylovaek@gmail.com ORCID id: not available
Tat'yana I. KOPYLOVAInstitute of Management and Finance, Baikal State University, Irkutsk, Russian Federation kopylovati@bgu.ru ORCID id: not available
Subject. This article examines the analytical capabilities of simplified accounting (financial) statements in the context of the Russian Accounting Standard (FSBU) 4/2023 – Accounting (Financial) Statements. Objectives. The article aims to clarify the analytical capabilities of simplified accounting (financial) statements in light of changes in documents in the field of accounting regulation, and align the calculation of the analyzed indicators with the data from simplified reporting forms. Methods. For the study, we used the methods of analysis, comparison, generalization, deduction, and content analysis of regulatory documents. Results. The article highlights changes in simplified accounting (financial) statements as an information base for conducting an analysis of the financial condition, and also clarifies the analytical capabilities of simplified accounting (financial) statements regarding the analysis of the condition of assets and the sources of their formation, liquidity and solvency, financial stability, business activity, and financial results. The article also updates the calculation of the financial condition indicators of an economic entity based on simplified reporting forms in connection with the entry into force of the Russian Accounting Standard (FSBU) 4/2023 – Accounting (Financial) Statements. Conclusions and Relevance. Simplified accounting (financial) statements have limited analytical capabilities because they contain a smaller set of indicators compared to traditional forms, which makes it impossible to conduct certain types of analysis. The conclusions and results of the study can contribute to the development of analysis methods based on simplified reporting forms and be useful to students, practicing professionals, and researchers.
Kemaeva S.A., Bondarenko V.V. [Analysis of simplified forms of accounting reports for small enterprises]. Ekonomicheskii analiz: teoriya i praktika, 2013, no. 26, pp. 49–58. (In Russ.) EDN: QCNGAH
Balabanova T.V., Kucheryavenko S.A., Sidorenko E.E., Erofeeva E.A. [Formation and analysis of simplified forms of accounting (financial) statements for small businesses]. Nauchnye vedomosti Belgorodskogo gosudarstvennogo universiteta. Seriya: Ekonomika. Informatika, 2014, no. 21, pp. 42–52. (In Russ.) EDN: WAEDWD
Boteva N.K., Geibo L.A. [Compilation of accounting financial reporting of small business and analytical features]. Baltiiskii ekonomicheskii zhurnal, 2016, no. 2, pp. 132–141. (In Russ.) EDN: XGWNWD
Nasakina L.A. [Methodology of financial analysis of small business entities using simplified financial reporting]. Vestnik Povolzhskogo gosudarstvennogo universiteta servisa. Seriya: Ekonomika, 2020, no. 4, pp. 100–108. (In Russ.) EDN: OIHKDL
Volokitina D.S., Titova O.V., Kozlova E.I. [Features of the analysis of the financial condition of small enterprises]. Innovatsionnaya ekonomika i pravo, 2024, no. 1, pp. 66–75. (In Russ.) DOI: 10.53015/2782-263X_2024_1_66 EDN: AKDVVA
Ermakova Yu.S., Akop'yants A.A. [Problems of assessing the financial condition of a small business entity]. Sfera uslug: innovatsii i kachestvo, 2024, no. 72, pp. 99–111. (In Russ.) EDN: ACTYLU
Drozdova T.S. [Features of analysis of simplified accounting reporting of a small enterprise]. Ekonomika i biznes: teoriya i praktika, 2021, no. 11-1, pp. 68–73. (In Russ.) DOI: 10.24412/2411-0450-2021-11-1-68-73 EDN: KSNXQT
Glushchenko A.V., Malii N.A. [Broadening options to analyze small business' financial results]. Mezhdunarodnyi bukhgalterskii uchet, 2023, vol. 26, iss. 1, pp. 76–89. (In Russ.) DOI: 10.24891/ia.26.1.76 EDN: PMFDSD
Sharudina Z.A. [Practical aspects of analysis of financial results of a trading organization according to the simplified accounting statements]. Delovoi vestnik predprinimatelya, 2022, no. 7, pp. 227–234. (In Russ.) DOI: 10.24412/2687-0991-2022-1-7-227-234 EDN: ALDQLY
Sharudina Z.A. [Analytical capabilities simplified financial statements when conducting an external analysis of the financial condition of small businesses]. Ekonomika i predprinimatel’stvo, 2016, no. 4-1, pp. 1086–1092. (In Russ.) EDN: VZBBMJ
Kastryuleva L.E. [Analysis of the business activity of an organization based on simplified financial statements]. Sovremennaya ekonomika: problemy i resheniya, 2024, no. 5, pp. 75–87. (In Russ.) DOI: 10.17308/meps/2078-9017/2024/5/75-87 EDN: XGLTCR
Odintsova K.A., Grinavtseva E.V. [Features of analysis of financial and economic activities of small business entities]. Modern Science, 2020, no. 10-1, pp. 70–75. EDN: TWJLBG
Kuznetsova N.V., Semenova D.V. [About assessing the effectiveness of the organization's activities]. Global and Regional Research, 2023, vol. 5, no. 4, pp. 29–34. EDN: RHRNSD
Rakhaev V.A. [Features of the assessment of the financial condition and creditworthiness of small businesses]. Kazanskii ekonomicheskii vestnik, 2019, no. 4, pp. 12–19. (In Russ.) EDN: YPINMU
Gorbunova N.A., Torbina V.A. [Financial analysis of small businesses on the basis of indicators of the accounting (financial) statements in accordance with the IFRS]. Fundamental’nye issledovaniya, 2018, no. 10, pp. 37–41. (In Russ.) EDN: VKLBIC
Vasil'eva A.S. [Analysis of a company’s financial condition under IFRS]. Nauchnyi zhurnal molodykh uchenykh, 2020, no. 2, pp. 111–114. (In Russ.) EDN: AIMHJU
Tikhomirova P.S. Methodological basis of IFRS financial statements formation and analysis. Ekonomika i predprinimatel’stvo, 2021, no. 4, pp. 1289–1292. DOI: 10.34925/EIP.2021.129.4.257 EDN: SWPFGX
Zhukovskaya S.L., Oborin M.S. [On some peculiarities of conducting the enterprise assets analysis]. Izvestiya Irkutskoi gosudarstvennoi ekonomicheskoi akademii, 2014, no. 1, pp. 40–45. (In Russ.) EDN: RWCZAN
Almazova O.N., Vershinina E.M. [Information support for financial analysis]. Ekonomika i upravlenie: analiz tendentsii i perspektiv razvitiya, 2013, no. 7-2, pp. 38–45. (In Russ.) EDN: RERSNF
Kotolik N.Yu., Sal'nikov G.A., Fadeeva A.A. [Analysis of liquidity and solvency of organizations]. Global and Regional Research, 2024, vol. 6, no. 3, pp. 30–36. EDN: BLJAQP
