How to cite this paper
Pelekh, U., Khocha, N & Holovchak, H. (2020). Financial statements as a management tool.Management Science Letters , 10(1), 197-208.
Refrences
Al-Kassab, J., Ouertani, Z.M., Schiuma, G., & Neely, A. (2014). Information visualization to support management decisions. International Journal of Information Technology & Decision Making, 13(2), 407-428.
Automobile company "Bogdan motors". (n./d.). Financial Statements. Retrieved November 16, 2018, from http://bogdan.ua/uk/ak-bogdan-motors.
Aversano, N., & Christiaens, J. (2014). Governmental financial reporting of heritage assets from a user needs perspective: Governmental Financial Reporting of Heritage Assets. Financial Accountability & Management, 30(2), 150-174.
Baret, P., & Helfrich, V. (2019). The “trilemma” of non-financial reporting and its pitfalls. Journal of Management and Governance, 23(2), 485-511. doi:10.1007/s10997-018-9430-z
Bragg, S. (2018). Financial reporting definition. Retrieved November 16, 2018, from https://www.accountingtools.com/articles/what-is-financial-reporting.html
Business Dictionary. (n./d.). Financial report. Retrieved November 16, 2018, from http://www.businessdictionary.com/definition/financial-report.html
Butinets, F. F. (2005) Accounting in foreign countries: teaching manual. Zhytomyr: PE "Ruta".
Cambridge Dictionary. (n./d.). Financial report. Retrieved November 16, 2018, from https://dictionary.cambridge.org/dictionary/english/financial-report
EUR-lex. (2014). Directive 2014/95/EU of the European Parliament and of the Council amending Di-rective2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups. Retrieved November 16, 2018, from https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2014.330.01.0001.01.ENG&toc=OJ:L:2014:330:FULL
Host Analytics. (n./d.). What Is Financial Reporting? Retrieved November 16, 2018, from https://hostanalytics.com/blog/what-is-financial-reporting/
Kuzhny, M. V., & Levytska, S. O. (2010). Organization of accounting: textbook. Kiyv: Center for Ed-ucational Literature.
Legislation of Ukraine. (1999). Law of Ukraine No. 996: On Accounting and Financial Reporting in Ukraine. Retrieved November 16, 2018, from https://zakon.rada.gov.ua/laws/show/996-14
Legislation of Ukraine. (2013a). International Financial Reporting Standards (IFRS, IFRS for SMEs, including IAS and IFRIC, IFR). Retrieved November 16, 2018, from https://zakon.rada.gov.ua/laws/show/929_010
Legislation of Ukraine. (2013b). Order of the Ministry of Finance of Ukraine No. 73: On Approval of the National Position (Standard) of Accounting 1 “General Requirements for Financial State-ments”. Retrieved November 16, 2018, from https://zakon.rada.gov.ua/laws/show/z0336-13
Legislation of Ukraine. (2013c). Order of the Ministry of Finance of Ukraine No. 433: On Approval of Methodical Recommendations for Filling in Forms of Financial Statements. Retrieved November 16, 2018, from https://zakon.rada.gov.ua/rada/show/v0433201-13/conv
Murphy, C. B. (2019). Financial Statements. Retrieved June 10, 2019 from https://www.investopedia.com/terms/f/financial-statements.asp.
Noaman, N., Ouda, H., & Christiaens, J. (2018), Indexing Financial Reporting Information for Herit-age Management. E a M: Ekonomie a Management, 21(2),186-207.
Paliy, V. F. (2008). International Standards of Accounting and Financial Reporting: textbook. Mos-cow: INFRA-M.
Perkhofer, L., Hofer, P., Walchshofer, C., Plank, T., & Jetter, H.-C. (2019). Interactive visualization of big data in the field of accounting: A survey of current practice and potential barriers for adoption. Retrieved November 29, 2018, from https://www.emerald.com/insight/content/doi/10.1108/JAAR-10-2017-0114/full/html
Rouse, M. (2013). Definition: Financial reporting? Retrieved November 16, 2018, from https://searcherp.techtarget.com/definition/financial-reporting
Sopko, V. V., & Parkhomenko, V. M. (1993). Accounting in entrepreneurial activity: Production and practical edition. Kiyv: Technique.
Toyota Motor Corporation. (n./d.). Financial Statements. Retrieved November 16, 2018, from https://global.toyota/en/ir/financial-results/
Automobile company "Bogdan motors". (n./d.). Financial Statements. Retrieved November 16, 2018, from http://bogdan.ua/uk/ak-bogdan-motors.
Aversano, N., & Christiaens, J. (2014). Governmental financial reporting of heritage assets from a user needs perspective: Governmental Financial Reporting of Heritage Assets. Financial Accountability & Management, 30(2), 150-174.
Baret, P., & Helfrich, V. (2019). The “trilemma” of non-financial reporting and its pitfalls. Journal of Management and Governance, 23(2), 485-511. doi:10.1007/s10997-018-9430-z
Bragg, S. (2018). Financial reporting definition. Retrieved November 16, 2018, from https://www.accountingtools.com/articles/what-is-financial-reporting.html
Business Dictionary. (n./d.). Financial report. Retrieved November 16, 2018, from http://www.businessdictionary.com/definition/financial-report.html
Butinets, F. F. (2005) Accounting in foreign countries: teaching manual. Zhytomyr: PE "Ruta".
Cambridge Dictionary. (n./d.). Financial report. Retrieved November 16, 2018, from https://dictionary.cambridge.org/dictionary/english/financial-report
EUR-lex. (2014). Directive 2014/95/EU of the European Parliament and of the Council amending Di-rective2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups. Retrieved November 16, 2018, from https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2014.330.01.0001.01.ENG&toc=OJ:L:2014:330:FULL
Host Analytics. (n./d.). What Is Financial Reporting? Retrieved November 16, 2018, from https://hostanalytics.com/blog/what-is-financial-reporting/
Kuzhny, M. V., & Levytska, S. O. (2010). Organization of accounting: textbook. Kiyv: Center for Ed-ucational Literature.
Legislation of Ukraine. (1999). Law of Ukraine No. 996: On Accounting and Financial Reporting in Ukraine. Retrieved November 16, 2018, from https://zakon.rada.gov.ua/laws/show/996-14
Legislation of Ukraine. (2013a). International Financial Reporting Standards (IFRS, IFRS for SMEs, including IAS and IFRIC, IFR). Retrieved November 16, 2018, from https://zakon.rada.gov.ua/laws/show/929_010
Legislation of Ukraine. (2013b). Order of the Ministry of Finance of Ukraine No. 73: On Approval of the National Position (Standard) of Accounting 1 “General Requirements for Financial State-ments”. Retrieved November 16, 2018, from https://zakon.rada.gov.ua/laws/show/z0336-13
Legislation of Ukraine. (2013c). Order of the Ministry of Finance of Ukraine No. 433: On Approval of Methodical Recommendations for Filling in Forms of Financial Statements. Retrieved November 16, 2018, from https://zakon.rada.gov.ua/rada/show/v0433201-13/conv
Murphy, C. B. (2019). Financial Statements. Retrieved June 10, 2019 from https://www.investopedia.com/terms/f/financial-statements.asp.
Noaman, N., Ouda, H., & Christiaens, J. (2018), Indexing Financial Reporting Information for Herit-age Management. E a M: Ekonomie a Management, 21(2),186-207.
Paliy, V. F. (2008). International Standards of Accounting and Financial Reporting: textbook. Mos-cow: INFRA-M.
Perkhofer, L., Hofer, P., Walchshofer, C., Plank, T., & Jetter, H.-C. (2019). Interactive visualization of big data in the field of accounting: A survey of current practice and potential barriers for adoption. Retrieved November 29, 2018, from https://www.emerald.com/insight/content/doi/10.1108/JAAR-10-2017-0114/full/html
Rouse, M. (2013). Definition: Financial reporting? Retrieved November 16, 2018, from https://searcherp.techtarget.com/definition/financial-reporting
Sopko, V. V., & Parkhomenko, V. M. (1993). Accounting in entrepreneurial activity: Production and practical edition. Kiyv: Technique.
Toyota Motor Corporation. (n./d.). Financial Statements. Retrieved November 16, 2018, from https://global.toyota/en/ir/financial-results/