ANALYTICAL PRESENTATION DIVERSIFICATION OWN CAPITAL INFORMATION BY USER GROUPS

Abstract

The article discusses the features of the requirements of certain groups of users to the content of information on equity capital. They are connected with the fact that management, shareholders and potential investors show interest in various aspects of its formation, movement and efficiency of use. As a result of the study, a diversification of forms of analytical presentation of information on equity capital, reflecting the most popular financial reporting data and analytical indicators, was proposed. When compiling the forms, the features of the formation of data under RAS and IFRS were taken into account. The approbation of the developed approach was carried out on the materials of PJSC Bashneft.