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Analytical options of consolidated financial statements to characterize financial stability

Drutskaya M.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( drumv@hotmail.com )

Karpova N.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( natka2510@mail.ru )

Journal: International Accounting, #12, 2018

Subject This article discusses and covers the issues related to the analysis of financial stability of the consolidated group of enterprises.
Objectives The article aims to study the existing methodological approaches to the analysis of financial stability, note the peculiarities of consolidated reporting, influencing the results of such an analysis, and consider the possibilities and options of applying the existing methods to analyze the financial stability of the consolidated group of enterprises.
Methods For the study, we used general scientific methods of analysis.
Results The article shows that for many considered indicators of financial stability of the enterprise there are no uniform regulatory criteria, and for the consolidated groups of enterprises, there are no defined criteria at all.
Conclusions The article concludes that analytical possibilities and options of consolidated reporting contribute to the development of strategies and justification of plans for which management decisions are made and the reserves for improving the group's financial status are identified.


Analytical options of consolidated financial statements to characterize financial stability

Drutskaya M.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( drumv@hotmail.com )

Karpova N.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( natka2510@mail.ru )

Journal: Economic Analysis: Theory and Practice, #1, 2015

Subject At the present stage of the Russian economy development, one of major tasks of an analyst is to consider financial stability, which reflects the ability of a company to operate steadily and to develop dynamically, thus keeping the optimal balance of assets and liabilities under changing external and internal environment. Additionally, one of perspective areas of business development is creation of consolidated groups of companies, which are interconnected economically, but at the same time they are independent legal entities. Therefore, the analysis of financial stability of a consolidated group is gain relevance.
     Objectives To study analytical options of consolidated financial statements to characterize financial stability we set the following tasks: examine the existing methodological approaches to this type of analysis; identify the specific features of consolidated financial statements that have an impact on the financial stability analysis result; consider the options of applying existing techniques to the analysis of financial stability of a consolidated group; demonstrate who may benefit from applying a certain method of financial stability analysis conducted on the basis of consolidated financial statements.
     Methods We used general scientific methods to investigate various methods of financial stability analysis and described the possibility of their application to the analysis of a consolidated group.
     Results The results of the study have demonstrated that there are no uniform standard criteria for many considered indicators of financial stability of an enterprise, and for consolidated groups they are not available at all. Choosing a method of analysis will depend on many factors, for example, group structure, economic sector affiliation and location of enterprises of the group, structure of source of funds, current assets turnover, etc.
     Conclusions We conclude that analytical options of consolidated reporting facilitate developing strategies and justifying plans, which help make management decisions and reveal reserves to improve financial standing of a group.


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