Recommendations on development, preparation and filling of accounting (financial) reporting forms and explanatory note, preparation of accounting entries related to reporting data, balance sheet reform are given. Explanations and comments on the content of individual reporting forms and items are provided to facilitate its compilation and use in financial analysis. Accounting accounts used when filling in lines (items) of financial statements are indicated, rules for evaluating these items are given. Recommendations on the use of international financial reporting standards are given.