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Accounting and Information Support of Financial Statements in the Context of Business Value Creation

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This article proposes enhanced accounting data methods, showing their impact on business value, indicating effective financial reporting practices.

The accumulation and display of accounting data is central to understanding business value.
Horizontal analysis and comparative balance sheets are recommended for assessing changes in business value over time.
The article emphasizes the importance of reporting on business value creation to stakeholders.
Incorporating additional indicators can improve the clarity of financial statements.

Andrii Chuienkov (2025) studied this question.

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This article proposes enhanced accounting data methods, showing their impact on business value, indicating effective financial reporting practices.