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ИД «Финансы и кредит»






Economic Analysis: Theory and Practice

A financial assets analysis according to consolidated financial statements

Vol. 13, Iss. 24, JUNE 2014

Available online: 15 June 2014

Subject Heading: Financial analysis

JEL Classification: 

Pages: 2-16

Kogdenko V.G. National Research Nuclear University "MEPHI", Moscow, Russian Federation

Krasheninnikova M.S. National Research Nuclear University "MEPHI", Moscow, Russian Federation

The article presents an algorithm of a financial assets analysis according to consolidated financial statements. The authors classify financial assets, calculate asset flow indicators and formulate an algorithm to estimate the impact of financial assets on the fundamental value created by a company. A real live company provided the analysis with the necessary data. The article's material should be relevant to financial managers chargeable for financial decision-making.

Keywords: consolidated financial statements, economic analysis, financial assets, classification, return on investment, fundamental value


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

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