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Economic Analysis: Theory and Practice
 

The accounting reporting as the basic source of the information for детализованной estimations of indicators of a financial condition of the managing subject

Vol. 9, Iss. 20, JULY 2010

Available online: 15 July 2010

Subject Heading: ANALYSIS OF FINANCIAL STATEMENTS

JEL Classification: 

Marchenkova I.N. candidate of economic sciences, associate professor of the department of economic analysis, finances and audit of the Stary Oskol Technological Institute
belmar31@rambler.ru

The generalizing indicators used in a modern science and practice of the financial analysis, allow to estimate only current financial results both a financial condition of the enterprise and their dynamics, and their detailed elaboration and the subsequent factorial analysis is necessary for revealing the reasons of dynamics and financial characteristics for task in view achievement expediently application of reception of detailed elaboration.

Keywords: a financial condition, financial results, detailed elaboration, the factorial analysis

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

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