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Opposing interests of economic agents as a precondition of improving accounting for liabilities
Authors: Petrenko N.I., Fliontc O.B.
Number of views: 285
Analyzed the balance sheets of enterprises of different
economic systems. Defined information needs of economic
agents, found that they are contradictory. Taking into
account their interests the authors offer the amendments to
be introduced in the existing liabilities form of financial
statements "Balance" in the part of grouping line items
according to the following sections: the owners (holders),
employees, suppliers (contractors), financial institutions,
government agencies, non-budgetary institutions.