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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
kogdenko7@mail.ru

Krasheninnikova M.S. National Research Nuclear University "MEPHI", Moscow, Russian Federation
marina5553@bk.ru

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

References:

  1. Astakhova Iu.A. Osobennosti klassifikatsii finansovykh instrumentov [A classification of financial instruments]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2012, no. 24, pp. 51–59.
  2. Bernstein L.A. Analiz finansovoi otchetnosti: teoriia, praktika i interpretatsiia [Financial statement analysis: theory, application and interpretation]. Moscow, Finansy i statistika Publ., 2002, 623 p.
  3. Endovitskii D.A., Isaenko A.N., Lubkov V.A. Ekonomicheskii analiz aktivov organizatsii [An economic analysis of an organization’s assets]. Moscow, Eksmo Publ., 2009, 608 p.
  4. Liubushin N.P. Ekonomicheskii analiz [The economic analysis]. Moscow, Iuniti-Dana Publ., 2007, 423 p.
  5. Malitskaia V.B. Analiz finansovykh aktivov kak odnoi iz osnovnykh grupp pokazatelei finansovogo sostoianiia organizatsii [The analysis of financial assets as one of the main groups of indicators of financial condition of an organization]. Audit i finansovyi analiz – Audit and financial analysis, 2008, no. 1, pp. 89–96.

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

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