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International Accounting
 

Use the trial balance for the financial analysis

Vol. 14, Iss. 1, JANUARY 2011

Available online: 18 January 2011

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

Demina I.D. d.SC. (Econ.), Professor of accounting, Academy of the Ministry of Treasury and Finance of the Russian Federation
info@abik.ru

Kryshtaleva T.I. d.SC. (Econ.), Professor accountancy Academy of the Ministry of Treasury and Finance of the Russian Federation
tkrishtaleva@mail.ru

The article identifies the key requirements that apply to the financial statements in accordance with IFRS, and the possibility of expediting the submission of data for financial analysis through the use of data Analytical Balance. Also reviewed the procedure for determining all balance sheet items according Analytical Balance.

Keywords: financial analysis, trial balance, balance sheet

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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