Abstract:

The observed development of financial markets and growing importance of financial instruments entail increasing investors’ interest in relevant financial information. Consequently, in the current economic situation, the significance of financial reporting and financial instruments in individual investors’ decisions is an interesting research problem. In this regard, the purpose of this paper is to assess the use of financial reporting for financial instruments by individual investors in their decision-making processes. The following research methods have been applied to achieve the assumed research goal: descriptive, comparative, subject literature analysis and survey among individual investors. The paper starts with an introduction to financial reporting and informative needs of investors. It is followed by a discussion concerning the results of own study. The final part of the paper contains the conclusions. These indicate that in individual investors’ opinion financial reporting is an important source of information on financial instruments. However, a number of issues have been identified regarding the current solutions in this scope.