Problems of users’ perception of financial statements according to international standards

Goal: identify and evaluate the factors that significantly affect current assessment by representatives of business environment quality functionality reporting generated management in accordance with international financial standards, terms increasing clarity, simplifying reducing to improve its perception users. Methodology: applicable methodology included general scientific methods cognition, including analysis synthesis, expert assessments. The main results were obtained using factorial multivariate tools. Findings: tests performed are statistically significant indicate against null hypothesis. A part information is difficult fully understand investors other groups interested users who ambiguously assess feasibility order increase consumer value. Originality contribution author: basis study a statistical primary data during survey environment. theoretical significance lies refinement structure influencing corporate prepared standards. practical justified conclusions about importance adjusting level (adaptation) complexity standards disclosures characteristics statements determined possibility their use practice efficiency support for governance system.