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ISSUES OF RESULTS INTERPRETATION OF FINANCIAL REPORTING ANALYSIS

Abstract

The issues of results interpretation of the financial reporting analysis, reflecting contradictions  between the  formed image  about specified parameters of financial situations and  real abilities of organizations to  prove solvency, financial stability, are  considered. The  author’s approach to the explanation of results of the financial reporting analysis  is revealed. It makes it possible to overcome  the given contradictions and define the development prospects  of the financial analysis and financial management

About the Authors

Yu. V. Luneva
Siberian State Industrial University, Novokuznetsk
Russian Federation
PhD in Economics, Associated professor, Head of the Chair of Finance and Credit


G. M. Tarasova
Novosibirsk State University of Economics and Management, Novosibirsk
Russian Federation
Doctor of Economics, Professor, Head of the Chair of Banking


References

1. Баранов П.П. Концепция достоверности финансовой отчетности: генезис и современное состояние // Вестник НГУЭУ. 2011. № 1. С. 157–168.

2. Прохно Ю.П., Баранов П.П., Лунева Ю.В. Теоретические и практические аспекты оценки предприятия-заемщика коммерческим банком // Деньги и кредит. 2004. № 7. С. 46–49.

3. Устинова Я.И. Концепция достоверного и добросовестного взгляда на бухгалтерскую информацию: российская теория и практика // Аудит и финансовый анализ. 2010. № 1. С. 32–40.


Review

For citations:


Luneva Yu.V., Tarasova G.M. ISSUES OF RESULTS INTERPRETATION OF FINANCIAL REPORTING ANALYSIS. Vestnik NSUEM. 2012;(1):181-187. (In Russ.)



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ISSN 2073-6495 (Print)