The Impact of Regulatory Balance Sheets on the Format of Financial Statements

Pilipenko Lyubomir N. () and Demskaya Yuliya V. ()
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Pilipenko Lyubomir N.: National University "Lviv Polytechnic"
Demskaya Yuliya V.: National University "Lviv Polytechnic"

Business Inform, 2013, issue 1, 261_265

Abstract: The reasons for appearing and using of regulatives in accounting are described. The unction of some modern regulatory balance sheets is critically analyzed and their impact on the assessment of financial-property status of enterprise is researched in this article.

Keywords: regulatives; regulatory balance sheets; balance; financial statements (search for similar items in EconPapers)
Date: 2013
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