CURRENT ISSUES OF FORMATION THE MANAGEMENT REPORT ON FINANCIAL LOANING INSTRUMENTS

Abstract

Changes in the legal regulation of the accounting system, taking into account international requirements and experience, have led to an expansion of the list of reporting forms that companies are required to prepare, including the Management Report. However, the structure and content of the management report are not regulated at the legislative level. The article considers the main regulations on this issue and proposes improvements and algorithms for completing the management report on financial lending instruments. An internal management report on risks under financial lending instruments is presented.