analysis of financial statements 2024.

See kdiscussions, kstats, kand kauthor kprofiles kfor kthis kpublication kat: khttps://www.researchgate.net/publication/338385318


ANALYSIS kOF kFINANCIAL kSTATEMENTS

Book k· kJanuary k2020




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2 kauthors, k including:

Saoud kJ. kMashkour kAlamry

kMazaya kUniversity kCollege
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, ANALYSISk

OF

FINANCIAL kSTATEMENTS




Prof.Dr. kSaoud kChayed kMashkour

k AlamrykMuthanna kUniversity


First kEdition
k2020




1

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kreserved
Second kEdition: k2020

Book k: kAnalysis kof kFinancial ‫الوالية‬k ‫القوائن‬k ‫تحليل‬k :‫الكتاب‬k ‫اسن‬
Statements
Author: kDr. kSaoud k Ch. kMASHKOOR ‫هشكور‬k ‫جايد‬k ‫سعود‬k .‫د‬k :k ‫الوؤلف‬k ‫اسن‬
‫العاهري‬k
Pages knumber :k ‫الصفحات‬k ‫عدد‬
First kEdition k: k2020 0202k :‫الثانية‬k ‫الطبعة‬




2

,  Introduction
Financial kanalysis khas kemerged ksince kthe kbeginning kof k the kfinancial
kfunction kas kan kindependent kfunction kand kas kother kfunctions kin kthe kfirm kand

khas kemerged kspecifically kin k1900 kwhen kfield kstudies kwere kconducted kusing kthe

kanalysis kin kthe kstudy kof kthe kfinancial kposition kof kthe kenterprises. kThis kfunction

kof kFinancial kanalysis kwas kin kthe kUnited kStates kof kAmerica kin k1900, kwhen ka

kstudy kwas kconducted kon k981 kcompanies kthrough kthe kuse kof kseven kfinancial

kratios kto kstudy kthe kstatus kof kthese kcompanies.

Financial kanalysis kgenerally kfunctions kas kthe kbasis kfor kthe kdevelopment
kof kthis kfunction. kIt kalso kfollows kthe kdevelopments kin kboth kthe kfinancial kand

kaccounting kfunctions kthat, kafter kthe kSecond kWorld kWar, kbecame kthe kbasic krule

kfrom kwhich kthe kfunction kof kfinancial kmanagement kand kaccounting kfunction kwas

klaunched kuntil kit kbecame kan kintegral kpart kof kthe kadministration kFinancial kand

kautonomous ksubject ktaught kin kuniversities kand kschools kspecialized kin kthe kfield

kof kfinance kand kbusiness.

The kconcept kof kfinancial kanalysis kis kbased kon ktwo ktypes kof kanalysis:
kRatio kFinancial kAnalysis kand kQuantitative kAnalysis. kAnalysis kgenerally kmeans

kdiagnosing kaksituation kand khighlighting kweaknesses kor kstrengths.

The kconcept kof kanalysis kusing kratios kis kbased kon kthe kdefinition kof kthe
kratio, kwhere k(%) kmeans k"the krelationship kbetween ktwo kvariables kor ktwo kitems

kthat kshare kcommon kcharacteristics kor ka ksimilar ksituation". kIf kthe kanalysis kis

kbased kon kratios, kit kis kintended kto kestablish krelationships kbetween ktwo

kaccounting kvariables kthat khave kcommon krelationships kor kcharacteristics kto

kstudy ka kparticular kcase.

The kconcept kof kanalysis kusing kquantitative kmethods kcan kbe ksaid kto khave
kbeen kused kin kthe ksecond khalf kof kthe ktwentieth k century kas ka kresult kof kthe
kevolution kof kfinancial kfunction kin kthe kfield kof kbusiness kand kfinancial kdecision-

making. kThen kthe kanalysis kusing kquantitative kmethods kis kthe kmethod kthat kuses
kquantitative kmethods kin kthe kanalysis kof kphenomena kor kactivities kcarried kout kby

korganizations kand kthe kcreation kof krelationships kbetween kthe kvariables kthat

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