The article defines the main approaches to the accumulation and display of accounting data by groups of indicators for assessing the value of a business. It is proposed to use additional information for the accumulation and display of accounting data, namely: a turnover and balance sheet (extended); an off-balance sheet; an analytical sheet. Approaches to analytical calculations of indicators for the creation of business value are defined, namely: horizontal analysis based on data in the proposed information for the accumulation and display of accounting data; the use of a comparative balance sheet to determine the dynamics of the results obtained for a certain period. It is proposed to reflect the results of the calculations in the notes to the financial statements using the Report on the creation of business value, which will make it possible to disclose the main components of the value of the business and information about the indicators of their assessment, the dynamics of creation, preservation, loss of value. Keywords: creation of business value, accounting and information support for the creation of business value, indicators of the creation of business value, report on the creation of business value, financial reporting users (providers of financial capital).
Andrii Chuienkov (Wed,) studied this question.