DOI: 10.18413/2409-1634-2021-7-2-0-3

Financial statements of the organization
 as a tool for attracting investments
in the fixed capital of economic entities

The article presents the essence and methodology of drawing up financial statements, which is currently one of the main tools for attracting investments in fixed assets of an economic entity. Another important condition for attracting investment is the formation of financial statements not only in accordance with Russian accounting standards, but it is also necessary to prepare these statements in accordance with international financial reporting standards, which will help to be as accessible and reliable as possible for foreign investors.

Investments are the driving force that regulates the entire financial system, controls the balance between the capital of the enterprise. For sustainable development in each economic entity, it is necessary to form an optimal model for attracting investments in fixed assets, which will help modernize the fixed assets of the enterprise, the material and technical component, which ultimately affects the profitability of the enterprise. The paper presents the role of financial reporting in the formation of the investment strategy of an enterprise in accordance with international standards of accounting, analysis and control.

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