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A GENERAL ASSESSMENT OF THE RECEIVABLES OF THE RUSSIAN VENTURE COMPANY ACCORDING TO ITS FINANCIAL REPORT: A UKRAINIAN METHODOLOGY OF ANALYSIS

Liudmylа LakhtionovaORCIDНаталія МурановаORCIDOleksandr BugaiovORCID

Анотація

In a digital economy, the issue of developing national innovation systems is of particular importance.Russia is a rather developed country, so it is quite interesting to study its innovative activity.However, there has been a decline in its innovative position in recent years due to the lack of economic and financial resources in the innovation field.A possible way out of this situation is the creation and effective use of venture capital structures.It is important to study the financial position of venture capital companies according to their financial reports.Central here is the analysis of the statement of financial positionthe balance sheet of the enterprise.A balance sheet represents a picture of an entity's financial position.It is an annual and interim form of financial report.An important place in the study of financial position is the analysis of the company's receivables according to its financial report.Such kind of information is important for various users of external financial analysis, hence the relevance of the chosen subject of research.The purpose of the article is to study the receivables of the Russian Venture Company (RVC) according to its financial report on the basis of the latest achievements of the Ukrainian methodology of financial analysis.According to the RVC official website and the annual financial report, we will provide a general assessment of the accounts receivable of RVC for the year 2018 [1].In our analytical research we will use the latest achievements in the Ukrainian

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