The article is devoted to the study of the evolution of the interpretation of the essence of the concept of "financial stability" during the last 10 years, its relationship with such concepts as "continuity of activity", "sustainable development". The content of financial stability is taking on a new meaning today, because Ukrainian enterprises must show financial stability during the war in order to be able to sustainably develop in these extremely difficult conditions and ensure the future development of Ukraine. The hypothesis is expressed that the concept of financial stability, which is related to the concepts of capital and capital maintenance as a complex category, in the modern economy is transformed into a component of the concept of resilience at the micro level and organically fits into the concept of multicapitalism.The study is based on the model of 5 capitals, which the Deloitte company recommends to use for building a resilience management system, as well as the Conceptual basis of enterprise resilience management from the Ernst & Young company.A study of the views of domestic and foreign scientists on the system of financial reporting indicators, financial coefficients, which are used in the assessment of financial stability, among others, solvency, in the process of financial stability management, was conducted. Now the source of calculation of all these indicators is modern financial reporting. It is substantiated that when supporting the ideas of sustainable development, a number of interrelated indicators should be used to assess resilience, which will characterize the sustainability of all capital of the enterprise, reflected in its integrated reporting.
Author Biography
Svitlana Zubilevych, National University of Water and Environmental Engineering, Rivne
