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Economic Analysis: Theory and Practice
 

Interpreting and Analysis of Consolidated Financial Statements

ISSUE 5, FEBRUARY 2010

Available online: 12 February 2010

Subject Heading: FINANCIAL ACCOUNT

JEL Classification: 

Galkina E.V. associate professor, Orel State Institute of Economy and Trade
gev578@mail.ru

The article considers methods of consolidated financial statements analytical interpreting. The recommended methods are based on International Financial Reporting Standards, International Accounting Standards and comparative common-size and index analysis.

Keywords: assets, analysis, balance sheet, revenues, interpreting, equity, liabilities, statement, profits, expenses, standard, losses

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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