The Structure of the Trial Balance

Gurskaya, Marina; Kuter, Mikhail; Bagdasaryan, Ripsime

doi:10.1007/978-3-030-22493-6_11

Cited by 6 publications

(2 citation statements)

References 5 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Kolass (1997) [14]; Krishna G. Palepu, Paul M. Healy (2013) [15]; 3) British scientists (London): McKenzie Wendy (2003Wendy ( , 2006 [16], D. Stone (1998), K. Hitcheeng (1998) [17]; P. Atrill (2007 [18,19], E. McLaney (2007McLaney ( , 2017) [18][19][20]; 4) Ireland: Walsh Ciaran (2001) [21]; 5) Latvia: V. Paupa (2008) R. Sneidere (2008) [22]; 6) Russia: M.I. Kuter (2017Kuter ( , 2018Kuter ( , 2019 [23][24][25][26], M.M. Gurskaya (2017,2018,2019,2020) [23][24][25][26]; 7) Iraq: Saoud Chayed Mashkoor Alamry (2019) [27]; 8) India: T.S.…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Balance Sheet (Statement of Financial Position) Transformation in the Light of New Digital Technology: Ukrainian Experience

Lakhtionova

Муранова

Bugaiov

et al. 2020

Integrated Science in Digital Age 2020

View full text Add to dashboard Cite

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.

show abstract

Section: Introductionmentioning

confidence: 99%

“…Kuter (2017Kuter ( , 2018Kuter ( , 2019 [23][24][25][26], M.M. Gurskaya (2017,2018,2019,2020) [23][24][25][26]; 7) Iraq: Saoud Chayed Mashkoor Alamry (2019) [27]; 8) India: T.S. Grewa, H.S.…”

Section: Introductionmentioning

confidence: 99%