UDC 657.37: 334.012
DOI: 10.36871/u.i.k.2024.09.01.005

Authors

Agunda R. Tsirikhova,
North-Ossetian State University named after K. L. Khetagurov, Vladikavkaz, Russia
Scientific supervisor: Fatima Savkuevna Aguzarova, Ph.D. in Economics, Associate Professor, K. L. Khetagurov North Ossetian State University, Vladikavkaz, Russia

Abstract

Accounting statements reflect information about the financial position of an economic entity at the reporting date, the financial result of its activities and cash flows for the reporting period, systematized in accordance with the requirements established by regulatory legal acts.

Keywords

accounting statement, financial statement, business activity.