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Godina izdanja: 2021.
Jezik izdanja: engleski
Broj stranica: 434
Uvez: meki
ISBN: 978-953-346-165-6

Understanding the logic of accounting that includes analysing and quantifying financial position and performance is required for discussing quality business management processes. The book consists of six chapters, in addition to the usual sections such as bibliography, index of terms, list of figures and tables. Each chapter of the book begins with an overview of the chapter highlighting the most important topics covered and ends with self-assessment questions. The first, introductory chapter discusses the role of corporate governance in the development of an entity. The second chapter is dedicated to the issue of financial reporting with the emphasis on understanding the accounting system and the principal financial statements. The third chapter is the key and most important chapter of this book since it discusses the instruments and procedures for analysing financial statements. Most attention is paid to structural and comparative financial statements and financial ratios. The fourth chapter is devoted to accounting policies and their impact on the financial position and performance. The fifth chapter discusses the analytical procedures in the audit of financial statements. Finally, several specific cases analysing financial statements from various activities are presented in the sixth chapter. The book is primarily intended for students of economics, business, and other majors at the university and college levels. Unquestionably, the book is also intended for all those who deal with theoretical and practical issues of financial statement analysis. This refers primarily to financial analysts, accountants, auditors, and financial experts, but it can also be advantageous to a much wider circle of users such as the stakeholders in the corporate governance process.
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