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UDC 657 : 340 : 657.631.6 : 658.1

© O.G. Ivanchenko, A. N. Grigoreva, 2013

EFFECT OF CHANGES IN LEGISLATION ON ACCOUNTING ON FINANCIAL ANALYSIS AND EVALUATION OF ECONOMIC SITUATION OF NON-FINANCIAL ENTERPRISES

The processes of improving the legal regulation of accounting and financial reporting of non-financial enterprises are currently taking place in Russia in terms of integration of the domestic economy with the economies of Western countries. The biggest changes relate to the priorities, accounting standards, structure, frequency and content of internal reports. They affect the system of evaluation of economic situation of enterprise. The appropriate management of reporting and accounting policies and their accessibility to external partners allow achieving an objective appraisal of the economic situation. This will affect the implementation of economic strategy selected by an enterprise.

Keywords: financial analysis, evaluation of economic situation, legal regulation, accounting, accounting (financial) statements, accounting policies, reporting policy.

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