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ANALYSIS OF FINANCIAL STATEMENTS
Book · January 2020
CITATIONS READS
0 446,948
2 authors, including:
Saoud J. Mashkour Alamry
Mazaya University College
301 PUBLICATIONS 40 CITATIONS
SEE PROFILE
All content following this page was uploaded by Saoud J. Mashkour Alamry on 04 January 2020.
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, ANALYSIS
OF
FINANCIAL STATEMENTS
Prof.Dr. Saoud Chayed Mashkour Alamry
Muthanna University
First Edition
2020
1
,©Copy right: All rights reserved
International and local laws and regulations strictly prohibit the
printing of a limited number of pages or all pages of this book, using
any method of printing, photocopying, reproduction, display,
translation, audiovisual, computer and other technical means without
the written consent of the author. Ⅲ
© حقوق الطبع هحفوظة للوؤلف
تمنع القوان ن والتعليمات الدولية والمحلية منعا باتا طباعة عدد محدود من صفحات هذا الكتاب
باستخدام أي طريقة من طرائق الطباعة والتصوير واالستنساخ والعرض،أو جميع صفحاته
وال رتجمة
. بدون الموافقة الخطية من المؤلف، ن وغ تها من األساليب التقنية. والتسجيل المر ن والمسموع والحاسو
Copy right ©
All rights reserved
Second Edition: 2020
Book : Analysis of Financial تحليل القوائن الوالية:اسن الكتاب
Statements
Author: Dr. Saoud Ch. MASHKOOR سعود جايد هشكور العاهري. د: اسن الوؤلف
Pages number : عدد الصفحات
First Edition : 2020 0202 :الطبعة الثانية
2
, ❖ Introduction
Financial analysis has emerged since the beginning of the financial function
as an independent function and as other functions in the firm and has emerged
specifically in 1900 when field studies were conducted using the analysis in the study
of the financial position of the enterprises. This function of Financial analysis was in
the United States of America in 1900, when a study was conducted on 981
companies through the use of seven financial ratios to study the status of these
companies.
Financial analysis generally functions as the basis for the development of this
function. It also follows the developments in both the financial and accounting
functions that, after the Second World War, became the basic rule from which the
function of financial management and accounting function was launched until it
became an integral part of the administration Financial and autonomous subject
taught in universities and schools specialized in the field of finance and business.
The concept of financial analysis is based on two types of analysis: Ratio
Financial Analysis and Quantitative Analysis. Analysis generally means diagnosing a
situation and highlighting weaknesses or strengths.
The concept of analysis using ratios is based on the definition of the ratio,
where (%) means "the relationship between two variables or two items that share
common characteristics or a similar situation". If the analysis is based on ratios, it is
intended to establish relationships between two accounting variables that have
common relationships or characteristics to study a particular case.
The concept of analysis using quantitative methods can be said to have been
used in the second half of the twentieth century as a result of the evolution of
financial function in the field of business and financial decision-making. Then the
analysis using quantitative methods is the method that uses quantitative methods in
the analysis of phenomena or activities carried out by organizations and the creation
of relationships between the variables that control the direction of its activities and
decisions to organize events such as investments, loans and financial portfolios and
other programs .
3
ANALYSIS OF FINANCIAL STATEMENTS
Book · January 2020
CITATIONS READS
0 446,948
2 authors, including:
Saoud J. Mashkour Alamry
Mazaya University College
301 PUBLICATIONS 40 CITATIONS
SEE PROFILE
All content following this page was uploaded by Saoud J. Mashkour Alamry on 04 January 2020.
The user has requested enhancement of the downloaded file.
, ANALYSIS
OF
FINANCIAL STATEMENTS
Prof.Dr. Saoud Chayed Mashkour Alamry
Muthanna University
First Edition
2020
1
,©Copy right: All rights reserved
International and local laws and regulations strictly prohibit the
printing of a limited number of pages or all pages of this book, using
any method of printing, photocopying, reproduction, display,
translation, audiovisual, computer and other technical means without
the written consent of the author. Ⅲ
© حقوق الطبع هحفوظة للوؤلف
تمنع القوان ن والتعليمات الدولية والمحلية منعا باتا طباعة عدد محدود من صفحات هذا الكتاب
باستخدام أي طريقة من طرائق الطباعة والتصوير واالستنساخ والعرض،أو جميع صفحاته
وال رتجمة
. بدون الموافقة الخطية من المؤلف، ن وغ تها من األساليب التقنية. والتسجيل المر ن والمسموع والحاسو
Copy right ©
All rights reserved
Second Edition: 2020
Book : Analysis of Financial تحليل القوائن الوالية:اسن الكتاب
Statements
Author: Dr. Saoud Ch. MASHKOOR سعود جايد هشكور العاهري. د: اسن الوؤلف
Pages number : عدد الصفحات
First Edition : 2020 0202 :الطبعة الثانية
2
, ❖ Introduction
Financial analysis has emerged since the beginning of the financial function
as an independent function and as other functions in the firm and has emerged
specifically in 1900 when field studies were conducted using the analysis in the study
of the financial position of the enterprises. This function of Financial analysis was in
the United States of America in 1900, when a study was conducted on 981
companies through the use of seven financial ratios to study the status of these
companies.
Financial analysis generally functions as the basis for the development of this
function. It also follows the developments in both the financial and accounting
functions that, after the Second World War, became the basic rule from which the
function of financial management and accounting function was launched until it
became an integral part of the administration Financial and autonomous subject
taught in universities and schools specialized in the field of finance and business.
The concept of financial analysis is based on two types of analysis: Ratio
Financial Analysis and Quantitative Analysis. Analysis generally means diagnosing a
situation and highlighting weaknesses or strengths.
The concept of analysis using ratios is based on the definition of the ratio,
where (%) means "the relationship between two variables or two items that share
common characteristics or a similar situation". If the analysis is based on ratios, it is
intended to establish relationships between two accounting variables that have
common relationships or characteristics to study a particular case.
The concept of analysis using quantitative methods can be said to have been
used in the second half of the twentieth century as a result of the evolution of
financial function in the field of business and financial decision-making. Then the
analysis using quantitative methods is the method that uses quantitative methods in
the analysis of phenomena or activities carried out by organizations and the creation
of relationships between the variables that control the direction of its activities and
decisions to organize events such as investments, loans and financial portfolios and
other programs .
3
