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Economic Analysis: Theory and Practice
 

Characteristics analysis of consolidated financial statements (on example of analysis of financial leverage)

Vol. 11, Iss. 36, SEPTEMBER 2012

Available online: 4 October 2012

Subject Heading: Financial analysis

JEL Classification: 

Kogdenko V.G. Doctor of Economic Sciences, Head of department "Financial Management", the National Research Nuclear University "Moscow Engineering-Physical Institute"
kogdenko7@mail.ru

In the article the analysis algorithms of the consolidated reporting are presented. The characteristic of the concept of the enterprise and the concept of the owner in the analysis of the consolidated reporting is given. It is analyzed the indicators of financial leverage of the real company. The article can be useful to specialists of the financial services, making financial decisions in the corporations.

Keywords: corporate finance, combined reporting, the consolidated accounts, financial leverage, quasi-characteristic capital

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

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