Current financial statements are a comprehensive description of the enterprise, which characterize not only their financial and property status, but also the risks and prospects that allows making a comprehensive picture of the market activities. The research paper deals with the study of the essence and the role of financial statements in the process of enterprise management. The objective of this research paper is to establish the necessary content and features of financial statements that would enable to fully meet the needs of managerial staff, while re-maining economical, understandable and sufficient in terms of the content. The authors, through the analysis of the works of recognized scholars, investigated the main approaches to the definition of financial statements, which could allow us to define it as a set of indicators, representing generalized accounting data in the form that fully meets the information needs of the users for the process of managing economic activities. In the process of studying the composition of financial statements, their types are identified, and as a result - their role in the management of the enterprise are determined. The authors present their own vision of the essence of high-quality accounting information and its main characteristics, which can serve as content guidelines when compiling descriptive, non-financial and text parts of financial statements. The proposed approach allows formulating financial statements from the point of view of presentation of our own business on the best side, and in compliance with the regulatory and legal principles and requirements.

The purpose of this paper is to evaluate the relationship between employees’ of East Azarbaijan Melli bank (zone 10) self-esteem and pertinacity. For this reason, employee’s self-esteem was arranged in two dimensions, which are consistency solidity, emotional inconsistency and pertinacity. The questionnaire is based on Kobasa theory including three sides including commitment, control and defiance. There are two basic and three subsidiary theories. Employee of East Azarbaijan Melli bank (zone 10) is statistical society of this research, which includes 80 people. Reference to restricted volume of statistical society, total statistical society is concerned as under evaluation society. The tool of data gathering is two questionnaires, which are Aizenc’s self-esteem questionnaire and Kobasa’s pertinacity standard questionnaire, which are delivered for evaluating society after perpetuity and justifiability determination. The descriptive statistical methods are used for collected questionnaires analyze. Thus, the descriptive statistical method was used to summarize, to categorize and to interpret statistical data’s. In addition, statistical tests such as Pearson and Freidman’s coherency R are used to test the hypothesis of research. The results indicate that there is a meaningful relationship between self-esteem and pertinacity and its sides on employees of East Azarbaijan Melli bank (zone 10). They present maximum relationship between self-esteem and pertinacity control and minimum relationship between pertinacity commitment dimensions.