Audit and economical analysis

General topics of financial statements analysis:

- accounting and financial analysis;

- ainancial outcome and profitability analysis;

- analysis of cash flow and currency movements;

- arivate equity analysis;

- comprehensive analysis of financial reports.

Unit topics of financial statements:

- investment activity and investment attractiveness analysis;

- Business Activity Analysis;

- because of creditworthiness analysis;

- economic insufficiency analysis;

- financial Indicators Analysis;

- risk analysis and so on.

The economic entity should provide comparative information in comparison with the previous period on all amounts reflected in the financial statements of the current period. In this respect, the economic entity shall have at least two financial statements, two statements of profit or loss and other comprehensive income, two separate profit or loss statements (if any), two cash flow statements and two changes in equity comments should be provided. This is a prerequisite for identifying the data and the need to analyze it.

Investment analysis . Investment analysis is a set of methodological and practical methods and techniques for developing, justifying and assessing the feasibility of investing to make effective decisions by investors.

The main goal of every enterprise, regardless of its property, is to make profit and improve the economic potential. Investments are the means to achieve this goal.However, the decisions of each investor should be based on the results of the investment analysis to be successful.

An accurate and timely investment analysis allows solving the following tasks:

- assessment of the real needs of the investments and availability of necessary conditions for investments;

- choosing investment solutions, taking into account the company's tactical and strategic goals;

- determine the factors that affect the actual results of the investment, planned but unplanned investment;

- risk for investors in investing;

- developing recommendations after investment monitoring to improve the quality of the companies.

According to types of investment analysis : investment in capital investments; financial investment analysis .

On the object of investments: full enterprise analysis; separate investing process analysis e .

Period: received investment; current, opreative; post - investment activity analysis.

Full and thematic analysis of analytical researches.

Formal Investment Analysis : Forms Internal and External Analysis.

The investment analysis is carried out in the following structural sequence:

- selection and preparation of information ;

- development of information and analytical information ;

- should be interpreted nalitik information;

- preparation of recommendations and recommendations .

Investment analysis involves a crucial stage of development. Each of them includes a few more steps.

1. Evaluation of the investment project's scalability.

2. Risk assessment.

The investment analysis uses horizontal, vertical, trend, benchmarking, coefficient, integral methods of financial analysis.

Analysis of valuable mugs . Purpose of the analysis - to predict the behavior of future moods in precious stamps. Investors can not know what's going on in the market without analyzing them .

Most promising companies-emitters will ultimately be unsuccessful. On the other hand, small and unattractive companies can quickly and unexpectedly achieve results and increase their share.

Participate in the Christmas tree which goes to developing companies, which are slow or reverse the development of ketganliga looking to buy or sell shares on the stock qag'ozlarni analysis of the process.

The valuable figurines usually contain basic and technical analysis.

Forecasting of financial statements . Management is always focused on the future. This process can not be undone. However, depending on its outcomes, it is possible to make plans for future, optimize the future management, and ensure that it is smarter .

Why Financial Reporting Predictions Needed? Financial forecasts can predict financial performance, outcome, cash flow, and any predictions of capital changes .

The prediction helps predict any indicator that is based on the financial data. This allows the entity to determine its financial position, results, and expected cash flow conditions. True , predictable accuracy can not be guaranteed. Because internal and external factors affecting it, as well as decisions taken by the management apparatus, change the clarity of what is happening.

The model uses a complex modeling system. Risk assessment is a very complex and difficult process.

The following models are used for forecasting balance sheets:

1) The balance used regarding the items on the fixed method during the -prognozlashtirish balance so they periodicity unchanged. Such as Authorized Capital, Equity, Long Term Financial Investments, Current Liabilities, etc.

2) The method of proportional bonding between the balance sheet items.

For example, the cost of selling administrative and commercial expenses, commitments to payment, and so on. Some indicators will vary, not on the volume of sales, but on the production costs of the products sold. For example, the increase in creditors' liabilities, the creation of reserves for liabilities.

3) Regression analysis method. Statistically balanced approach is the case when there is a stable relationship between indicators .

4) Expert evaluation method. The method used to solve complex tasks.

5) Average growth metodi.Alohida koeffi cent to set a constant growth. For example, long-term loans, business and trade costs, and other types of fixed costs. Indicator growth figures should be applied at the level of average annual growth rates rather than average values.

6) Elemental planning method. The planned scheme for each object, the availability of plans, and the group of objects that constitute the status of a financial statement.

This method can also be used to forecast depreciation costs and cover long-term debt.

Modeled financial analysis consists of the following sections:

- primary database;

- calculations ;

- intermediate;

- results ;

Predicting financial statements can be a challenge when choosing the actions of the company's management at every step, which is a natural issue.

If the company does not want to take specific action, the situation may worsen.

Fundamental benefits should be given to the allocation of non-distributed profit to the type of debt, the types of long-term assets to be depreciated, where to place the financial assets, and to increase the equity.

Prediction of one of the most important issues in this inflation rate is explained by the imposition of specific data.