ACCOUNTING THE FINANCIAL STATEMENTS AS THE MAIN SOURCE OF INFORMATION OF INVESTMENT ATTRACTIVENESS

Reliability transparency and profitability of financial and economic activity is the starting point for investment. Analyzing the future financial statements, the potential investor can assess future profitability, liquidity, financial position, as well as, most importantly, the investment attractiveness of the business entity. As a result, the investor an opportunity to answer the question of not only «whether the company will exist», but also «whether it will bring the income,» which, of course, it is important for decision-making on investment opportunities of free financial means.