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

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Integrated Science in Digital Age 2020 (ICIS 2020)

Part of the book series: Lecture Notes in Networks and Systems ((LNNS,volume 136))

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Abstract

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.

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Authors and Affiliations

  1. National Aviation University, 1, Liubomyr Husar Avenue, Kyiv, 03067, Ukraine

    Liudmyla Lakhtionova, Nataliia Muranova & Oleksandr Bugaiov

  2. Kyiv National Economic University named after Vadym Hetman, 54/1, Peremohy Avenue, Kyiv, 03057, Ukraine

    Alla Ozeran & Svitlana Kalabukhova

Authors
  1. Liudmyla Lakhtionova
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  2. Nataliia Muranova
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  3. Oleksandr Bugaiov
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  4. Alla Ozeran
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  5. Svitlana Kalabukhova
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Correspondence to Liudmyla Lakhtionova .

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  1. Institute of Certified Specialists (ICS), Perm, Russia

    Tatiana Antipova

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Lakhtionova, L., Muranova, N., Bugaiov, O., Ozeran, A., Kalabukhova, S. (2021). Balance Sheet (Statement of Financial Position) Transformation in the Light of New Digital Technology: Ukrainian Experience. In: Antipova, T. (eds) Integrated Science in Digital Age 2020. ICIS 2020. Lecture Notes in Networks and Systems, vol 136. Springer, Cham. https://doi.org/10.1007/978-3-030-49264-9_3

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