ANALYSIS OF THE EFFICIENCY OF ENTERPRISE ACTIVITY BASED ON FINANCIAL REPORTS
Keywords:
information, accounting, investment, investor, enterprise, financial reporting, efficiency, international standards.Abstract
The rapid advancement of economic integration on a global scale necessitates companies to ensure transparency and openness in sharing financial and economic information to attract investments. Consequently, there is a growing demand for companies to prepare financial reports that adhere to internationally recognized standards to generate reliable financial information. This article presents a scientific and theoretical foundation for the importance of preparing financial statements based on international standards in businesses. The study analyzes the indicators of financial reports prepared in accordance with international standards and provides scientific proposals and practical recommendations for the widespread adoption and analysis of international financial reporting standards in enterprises.
