За същността на счетоводния анализ
Автори:
Петя
Петрова
Великотърновски университет „Св. св. Кирил и Методий“, България
Страници:
156-
161
Резюме:
There are too many kinds of analysis. One of them is accounting analysis. This article is a different approach to investigate the essence of him. Based on comparative analysis is described relationship between financial analysis, financial statement analysis and accounting analysis, and is characterized the last one. At the end is given a definition of accounting analysis as a reviewing and evaluating accounting information about the company with the purpose of establishing connections and relationships, that are necessary to determine the entity’s ability to respond appropriately in a changing economic environment.
Ключови думи:
accounting analysis, financial analysis, financial statement analysis.
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