VALUE-BASED FINANCIAL STATEMENTS FOR NON-PUBLIC COMPANY IN LIFE CYCLE OF THE ORGANIZATION CONTEXT

The article is dedicated to the main principles of annual financial statements for the close-end companies, constructed on the basis of «three coordinates» of value: liquidity, investment risk and economic profit in the context of a life cycle of the organization concept. We have viewed the new recommended forms of statements and the methods of calculation of the main indicators. The creation of new forms of estimation on the basis of value calculation is a principally new philosophy of management. It increases the level of requirements to the management quality and gives a company serious competitive advantage.