ФОРМИРОВАНИЕ, АНАЛИЗ И АУДИТ БУХГАЛТЕРСКОГО БАЛАНСА ОРГАНИЗАЦИИ

Аннотация

This article covers the process of forming an organization's balance sheet, its structural structure, basic principles, and methods for analyzing balance sheet indicators. The balance sheet is considered the main form of financial reporting that provides reliable information about the financial position, assets, liabilities, and capital of an enterprise. The article reveals the importance of adhering to the requirements of national accounting standards and international financial reporting standards (IFRS) when drawing up the balance sheet. Also, the liquidity, financial stability, solvency, and asset structure of the enterprise are studied through balance sheet analysis. The study analyzes the content, main stages, objectives, and important aspects of the balance sheet audit on a scientific basis. The article is of practical importance for improving the financial management of organizations, increasing the transparency of reports, and improving the quality of audits. Keywords: balance sheet, assets, liabilities, equity, current assets, long-term liabilities, financial analysis, horizontal analysis, vertical analysis, liquidity ratios, financial stability, audit, audit stages, inventory, accounting, financial statements, IFRS, national accounting standards, solvency. 831 ResearchBib IF - 11.01, ISSN: 3030-3753, Volume 2 Issue 11