ANALYSIS OF FINANCIAL STATEMENTS FIRST EDITION 2020 |Complete Guide A+|

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ANALYSIS OF FINANCIAL STATEMENTS

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Saoud J. Mashkour Alamry
Mazaya University College
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, ANALYSIS

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FINANCIAL STATEMENTS
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Prof.Dr. Saoud Chayed Mashkour Alamry

Muthanna University
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First Edition
2020
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All rights reserved
Second Edition: 2020
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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
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First Edition : 2020 0202 :‫الطبعة الثانية‬
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, ❖ 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
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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
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Financial Analysis and Quantitative Analysis. Analysis generally means diagnosing a
situation and highlighting weaknesses or strengths.
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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
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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
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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 .
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