The paper contains suggestions on balance sheet (statement of financial position) transformation based on the Ukrainian reporting Form 1 in the context of approaching IFRS and European integration with the use of digital computer technologies to make it more analytical. Historical aspects of the balance sheet as an information base on the financial position of an enterprise are considered and clarified. Suggestions are put forward on transforming the assets of this reporting form in the light of digital computer technology, which is expected to improve the quality of its information content. In scientific literature, there are various ways of analyzing the financial position on the basis of the financial position statement data. Unfortunately, until recently, this issue was not sufficiently described in scientific literature with regard to the essence of the concept of financial position and a clear articulation of the organizational stages of its analysis, systematization of methods and obtained results at each stage, which necessitates the research.

В статті розкрито мету та завдання виконання курсових робіт з дисципліни «Податкова система» в умовах пандемії COVID-19 та досягнутого рівня економіки України. Виокремленні найбільш важливі завдання написання курсових робіт забезпечують посилення підготовки фахівців з обліку й оподаткування, сприяють збереженню та подальшому удосконаленню податкового механізму української держави.

The article considers the concept of a small business entity in Ukraine in accordance with current legislation. Differences in the criteria for classifying an enterprise as a small business entity in accordance with Ukrainian regulations are highlighted. Proposals have been made to eliminate them.

In a digital economy, the issue of developing national innovation systems is of particular importance. Russia is a rather developed country, so it is quite interesting to study its innovative activity. However, there has been a decline in its innovative position in recent years due to the lack of economic and financial resources in the innovation field. A possible way out of this situation is the creation and effective use of venture capital structures. It is important to study the financial position of venture capital companies according to their financial reports. Central here is the analysis of the statement of financial positionthe balance sheet of the enterprise. A balance sheet represents a picture of an entity's financial position. It is an annual and interim form of financial report.An important place in the study of financial position is the analysis of the company's receivables according to its financial report. Such kind of information is important for various users of external financial analysis, hence the relevance of the chosen subject of research.The purpose of the article is to study the receivables of the Russian Venture Company (RVC) according to its financial report on the basis of the latest achievements of the Ukrainian methodology of financial analysis.According to the RVC official website and the annual financial report, we will provide a general assessment of the accounts receivable of RVC for the year 2018 [1]. In our analytical research we will use the latest achievements in the Ukrainian

No abstract