Balance sheet analysis. 4th edition

The book is devoted to the consideration of the issues related to the interpretation of accounting as an integrated system generating data that is potentially useful for making investment and financial decisions with a wide circle of users. The emphasis is on the characterization of the information and communication function of accounting and, as a result, on the description of the qualitative and quantitative characteristics of the financial model of the company, presented by its public reporting. The logic and principles of building financial reporting in general and its information core - balance, b) logic, principles and procedures for economic reading and analysis of public reporting as elements of the financial decision -making process regarding the company are considered in detail. The emphasis in the analysis methods is placed on the meaningful side of analytical procedures and coefficients in the linking with accounting and finances. Algorithms for coordinating the requirements of accounting and tax regulators in relation to profit are given. The relationship of balance sheets, economic and financial analyzes in historical retrospective was considered. The fourth edition introduced the provisions due to a change in Russian and international accounting regulators, separate concepts and categories were clarified, and a material dedicated to the logic of the evolution of the conceptual foundations of accounting was presented. For scientific and practical workers specializing in the field of accounting, audit, analysis and financial management, as well as senior students, graduate students and teachers of economic universities