Balance Analysis

The book is devoted to the consideration of the problems associated with the interpretation of accounting as an integrated system generating data, potentially useful for making investment and financial decisions with a wide cool user. The emphasis was on the characteristics of the information and communicative accounting function and, as a result, on the description of the qualitative and quantitative characteristics of the financial model of the company represented by its public reporting. Details considered: a) the logic and principles of constructing financial statements in general and its information core - balance, b) the logic, principles and procedures for economic reading and analyzing public reporting as elements of the decision-making process in relation to the firm. The emphasis in the analysis techniques is made on the content side of the analytical procedures and coefficients in conjunction with accounting and finance. Algorithms for agreeing on the requirements of accounting and tax regulators regarding profit are given. The relationship of balancing, economic and financial analyzes in a historical retrospective is considered. In the fourth edition, the provisions were introduced due to the change in Russian and international accounting regulators, certain concepts and categories were refined, as well as the material dedicated to the logic of the evolution of the conceptual basis of accounting