LIMITS OF COEFFICIENT ANALYSIS OF COMPANIES' FINANCIAL REPORTING

The content of corporate financial statements as a set firm models is disclosed. significance the so -called accounting principles assumptions on which these are based shown. limits information reporting data characterized consequence development practice making reports in certain socioeconomic conditions, under influence relevant legal norms, situation conflict needs persons interested activities companies that dominate periods economic views. analysis determined from standpoint limited facts life, formed by recognitio n objects such and their monetary valuation. construction so-called analytical coefficients study defined necessary narrowing range consideration. place arithmetic component methods coefficient (economic) value mechanisms postulates accounting, property characteristics an asset, balance sheet theories implemented practice, modern standards, policy techniques — possible results revealed. Recommendations use working with co mpanies economy offered.