Course of Analysis of Financial States

In accordance with the conceptual Frame for the elaboración and presentation of the financial states, the aim of the same is to supply information about the financial situation, exert and changes in the financial position that was useful to a wide range of users when taking his economic decisions.

With previous character to the analysis of the financial states expose determined questions related with the same in accordance with the General Plan of Accounting, the conceptual Frame for the elaboración and presentation of the financial states of the international Norms of accounting and the NIC 1, "Presentation of the financial states".

The analysis of the financial states aborda in accordance with the traditional structure of the same:




Firstly, the financial analysis treats to study in which measure the financial means employees by the company are the felicitous to maintain an economic development estable, treating to study which capacity has the company, with his active, to go reembolsando his passive, as they go winning.

By another part, the designated economic analysis studies the rentabilidad of the company in a determined economic exercise and his evolution as regards previous exercises, like this like his comparison with the obtained by other companies.

Finally, the traditionally designated analysis of the situation patrimonial has by object the study of the active and the passive of the company, the variations experienced by said magnitudes along several exercises analysing the sources that have originated resources.

Have basic knowledges of accounting

MODULATE UNICO - ANALISIS OF FINANCIAL STATES

SUBJECT 1. Aims of the financial states.
SUBJECT 2. The financial analysis.
SUBJECT 3. The economic analysis.
SUBJECT 4. The analysis patrimonial.