Voronezh, Voronezh, Russian Federation
UDC 35.073.515.4
This article examines the methodological considerations for analyzing internal and external financial statements of a commercial organization using the example of the furniture company, PC Angstrem LLC. This article analyzes financial statements in the current context. Key elements of external financial statement analysis are examined, including the structure of financial statement analysis, relative asset indicators, dynamic structure analysis, and the likelihood of bankruptcy. This primary financial statement analysis is complemented by an analysis of management reporting. This analysis leads to the conclusion that, given limited information, it is essential to examine both external and internal reporting documents—this is the optimal way to obtain a complete picture of the organization's state.
analysis, methodology, internal reporting, external reporting
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