ANALYSIS OF FINANCIAL STATEMENTS

Ciobănaşu Marilena

Annales Universitatis Apulensis Series Oeconomica, 2006, vol. 2, issue 8, 14

Abstract: Financial statement analysis is the art of analyzing and interpreting financial statements. One major objective of financial statement analysis is to “understand the numbers†or “get behind the figures†- that is, to employ the tools of financial analysis as an aid to understanding reported financial data and then use that understanding to better manage a business. We can develop various analytical measures to portray meaningful relationships and extract information from raw financial data. In the final analysis, informed decision- making is the overriding goal of financial statement analysis.

Keywords: financial statement; financial analysis; financial data; decision-making (search for similar items in EconPapers)
JEL-codes: G30 (search for similar items in EconPapers)
Date: 2006
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