The main sections of the financial analysis are: financial analysis, investment analysis, analysis of the securities market, forecasting of financial statements
Financial Reporting Review . The financial part of the report oliyaviy reports. The Financial Report also includes comments, guides and explanations based on or related to these reports.
Financial Reporting Products business entity financial position, financial results and cash flows of private capital together,as well as information about their entrusted breflects the results of the oshqarilishining resources.
The following aspects that are the subject of business entities provide information:
(a) assets;
(b) liabilities;
(v) capital;
(g) income and expenses, including profits and losses;
(d) the ownership of their owners as ownership
deposits and sums distributed to them; and
(e) cash flows.
These information, other information in the notes, are financial statements users are encouraged to make future cash flows of the business entity and, in particular, to them Estimates of time and accuracy.
Complete set of financial reports includes the following:
(a) a statement of financial position at the end of the period;
(b) profit or loss and other comprehensive income for the period;
(v) a statement of changes in equity for the period;
(g) cash flow statement;
(d) Comments, that is, significant accounting policies and other explanations a description of a brief description of the data;
(at) comparative information for the previous year respectively;
(e) the prior period for the financial position relevant ( retrospective analysis) data
The entire business entity is financially full of financial reporting the report should be presented equally.
Many business entities, except for financial reports, are subjects of entrepreneurship the key to its financial position and financial results prepared by its management and explains and explains the major uncertainties he or she faces financial analysis. Such a report includes: may include:
(a) key factors and effects that shape the financial results Changes in business environment, entrepreneurship and the impact of the subject's response to these changes, as well maintaining and increasing the financial results of the business entity investment policy, including its dividend policy;
(b) sources of funding for the business entity's business and its activities coefficient of the ratio of expected liabilities to equity; and (v) a business entity's report on a financial position in accordance with IFRSs unrecognized resources.
Business Entities, except for financial reports, environmental reports and reports such as official information on value added and official information, particularly in areas where environmental factors are significant and when the staff are important as a user group.
The topics that can be studied in the financial calculations can be summarized as follows:
Do'stlaringiz bilan baham: |