Requirements for the Composition of Consolidated Financial Statements Under Nas: Implications for Investment Attractiveness

Abstract

In the period of Ukraine’s post-war economic recovery and the intensification of European integration processes, the consolidation of enterprises acquires particular importance. This process expands the range of stakeholders, including both internal and external users of financial statements. At the same time, the importance of objectivity, reliability, and high quality of accounting data summarized in the reporting of joint enterprises, particularly in consolidated financial statements – increases. Such information is crucial for enhancing the country’s investment attractiveness, even under the challenging conditions of martial law.