financial statements, IFRS, projected financial statements


Extremely difficult conditions for the management of domestic enterprises due to large-scale military aggression by russia have led to extremely uncertain environmental conditions under the influence of unpredictable dynamics of events of a militarypolitical nature. Enterprises face the task of finding opportunities to implement and apply planning and forecasting with further improvement of forecasting methods and budgets to increase business activity in the future. The purpose of the study is to substantiate the feasibility and choice of methods fo r forming indicators of projected financial statements in accordance with IFRS in order to increase the investment attractiveness of enterprises. Projected financial statements as a source of information data for the development of enterprise development plans and assess the impact of management decisions on performance and financial condition provides the formation of information about projected indicators for investors. Against the background of Ukraine's future candidate status for EU membership, the urgency of preparing consolidated projected financial statements based on the requirements of IFRS wil l increase. The basic aspects of the formation of projected financial statements in accordance with IFRS, which allows to form an array of information about the financial results of the enterprise and possible trends in its economic development. In order to increase the investment attractiveness of individual business entities in the future, the importance of preparing forecasted financial statements according to IFRS with a detailed description of the business environment in conditions of hostilities or their absence has been proven. The key aspects for the formation of the indicators of the forecasted financial reporting in 2023 have been identified: a review of approaches to reducing the utility of assets, in particular financial ones, a detailed disclosure of financial risks, taking into account the factors of martial law, a search for reserves and an assessment of the prospects for intensifying business activity.


U Komiteti z pytan ekonomichnoho rozvytku pidtrymuiut plan ekonomichnoho vidnovlennia Ukrainy. [The Committee on Economic Development supports the plan for the economic recovery of Ukraine]. Retrieved from [In Ukrainian].

Kontseptualna osnova finansovoi zvitnosti. [Conceptual basis of financial reporting]. Retrieved from: [In Ukrainian].

MSFZ 9 ta covid-19. Oblik ochikuvanykh kredytnykh zbytkiv iz zastosuvanniam MSFZ 9 «Finansovi instrumenty» z ohliadu na potochnu nevyznachenist, shcho vynykaie vnaslidok pandemii «sovid-19». [IFRS 9 and covid-19. Accounting for expected credit losses using IFRS 9 «Financial Instruments» in view of the current uncertainty arising from the covid-19 pandemic]. Retrieved from: [In Ukrainian].

Mizhnarodnyi standart finansovoi zvitnosti 9 «Finansovi instrumenty». [International Financial Reporting Standard 9 «Financial Instruments»]. Retrieved from: [In Ukrainian].