Анализа на билансот на состојба од аспект на корпоративното управување

  • Olivera Gjorgieva-Trajkovska

Abstract

In financial accounting, a balance sheet or statement of financial position is a summary of the financial balances of a company. Assets, liabilities, and ownership equity are listed as of a specific date, such as the end of its financial year. A balance sheet is often described as a “snapshot of a company’s financial condition”.Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business’ calendar year. A standard company balance sheet has three parts: assets, liabilities and ownership equity. Company assets are used to generate future profits for owners. Investors in the company of funds are interested in whether their funds are spent rationally. The balance sheet represents a solid foundation of such analysis, because it provides information about the value of the assets the company acquired during the operation.

References

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Friedlob G. Thomas, Plewa James Franklin, “Understanding Balance Sheets”, John Wiley and Sons, 1996.

Published
2013-05-23