Audit and economical analysis

Below is the dependence of the indicators representing financial results 

Future economic benefits		Reducing or increasing assets		Outflow or decrease of assets		Difference income and expense		Relative expression of sleepiness
Assets		Income		Costs		Profit		Profitability

Assets are economic resources that are controlled by the subject and are subsequently derived from earnings from earnings.

Growth of economic benefits in the form of profitability or increase in income-assets or decrease in liabilities and growth that is not associated with the inflow of capital of owners of capital.

The concept of income includes business income and other income.   Income from ordinary activities is generated in the ordinary course of business of a business entity and is also known as income, such as sales, fees, interest, dividends and royalties.

The key issue in generating income is to determine when this income should be recognized.   Profit is recognized when future economic benefits are likely to be restored by the economic entity and that it can be reliably estimated.

Expenditure is the increase or decrease in assets or an increase in liabilities.

Profit - a positive difference between earnings and expenses.

Loss - negative difference between income and expenses.

The purpose of this topic is to describe   a system of indicators representing financial results, their expression in the “Financial Reports”, analysis of each indicator, analysis of aggregate indicators of financial results.

During the analysis   being researched   complex   communication system. It requires the proper functioning of its function. The objectives of the analysis of indicators representing the financial results of the company are:

-  verify the accuracy of all indicators representing financial results;

-  evaluation of changes in financial indicators for the reporting period;

-  definition factors affecting each   of indicators representing financial results   and them   assessment impacts;

-   evaluation   of efficiency   indicators representing financial results,   their influence and influence on the change in their net profit;

-   evaluation of indicators of financial performance and their effectiveness and related aspects;

-   evaluation of profitability   and   analysis   factors affecting its change;

-   profit and profitability and increase of internal potential for search and definitions measures.

A “financial statement of results” (Figure 2 CC) is a key source of analysis.   At the same time, in the process of analysis, the Company's “Balance Sheet” (Figure 1), “Statement of Cash Flows” (Figure 4), “Report on Private Capital” (Figure 5), “Handbook on the Financial and Economic Situation”, Appendix 1 to Plan 2b). 

AT   whole their   composition,   structure and   financial results,   associated with one of   indicators   at Xshchjalik test subjects h   at   reporting period net profit   or   lesion   is determined based on the following elements:

• 
  profit or loss from general economic activity;
  
• 
  immediate income (loss);
  
• 
  generalized financial result (profit or loss) before income tax;
  
• 
  benefit.
  

Gross profit includes income from the main and non-core activities of the enterprise.   Proceeds from the main activity can be deducted from the sale of goods, works, services, stocks, other assets, as well as rent, interest and dividends, fees and basic activities of the enterprise.

Revenues received by an enterprise as a result of non-core business include items that are suitable for determining income.

Revaluation of securities traded on the Stock Exchange and others include income derived from non-core activities.   Such revenues also stand out because they are useful in making economic decisions.

Taxable income (loss) - represents the amount of income (loss) for the reporting period, as defined in the tax laws.

Financial results - this is the final economic decline of the enterprise, which is expressed in the form of profit or loss.

Revenues and expenses may be indicated by limiting the types of activities to provide information necessary for making decisions in the financial statements.

Revenues and expenses represent the business results of the business entity.   It should be noted that   the share of cash in private capital is not profit   ,   and distribution between private owners is   not   the cost.

The most important issue is the issue of reflection of financial results in financial conditions.   The following requirements apply.

Increase in assets and liabilities,   related   with reduction   future   economic benefits in measuring growth   revenue is reflected in the statement of financial results for  name   diagnosis.   Income   increased recognition of assets and liabilities   with   The aim to reflect the reduction should occur simultaneously.

Decrease in future economic benefits associated with the decrease in the cost of assets and the increase in the liabilities reflects the financial performance report. Acknowledgment of receipts should arise simultaneously with the obligation reflecting the increase or decrease in the assets.

Establishing costs associated with property management, production management and sales, performance of work, services and loss.   Usually they can be in the form of withdrawal or use of cash, material resources, funds, equipment and other assets.

Losses also indicate a reduction in economic benefits and, depending on their nature, do not differ from other costs.   Losses may also arise from the sale of other assets or natural disasters.