Финансиско известување - цели и задачи

  • Olivera Gjorgieva-Trajkovska

Abstract

Financial reports are universally accepted tool for analyzing the operation of a business entity. Properly interpreted they reveal how a company works and how well it worked in the past. The main objective of financial reporting is to provide information that will benefit current and potential investors, creditors and other interested parties in making investment, credit and other business decisions. Thus, users of this information can assess the value, timeline and uncertainty in achieving the future cash inflows and outflows of the company (future cash flows). This information is essential in assessing the company’s ability to generate net cash inflows that will provide a return on investment to investors and creditors.

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References

Agarwal Prashad Narain, “Analysis of Financial statements”, National, 1981.

Ball Ray, S.P.Kothari, “Financial Statement Analysis”, McGraw-Hill, 1994.

Berk B. Jonathan, Demarzo M. Peter , “Corporate Finance”, Pearson Addison Wesley, 2007.

Berman Karen, Knight Joe, Case John, “Financial Intelligence: A Manager’s Guide to Knowing what the Numberrs Really Mean”, Harvard Business Press, 2006.

Published
2013-05-23
How to Cite
Gjorgieva-Trajkovska, O. (2013). Финансиско известување - цели и задачи. Yearbook - Faculty of Economics, 2(1), pp.255-264. Retrieved from https://js.ugd.edu.mk/index.php/YFE/article/view/526

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