Abstract
Financial reporting is the primary public source of information that provides an opportunity to characterize the financial position of a company. Based on its data, it is possible to determine not only the reliability of the organization, but also its competitiveness, the fact that, of course, is a guarantee of successful interaction of all participants of the economic cooperation of all participants. The use of financial statements as an information base for managing a company contributes to the achievement of complexity, as well as allows interested users to inspect the object, taking into account all its external and internal financial statements. On the basis of complex analysis it is possible to find out the reasons for the achieved successes, to give an assessment of the financial position with a retrospective point of view, and also the lack of financial - economic activity, which will allow you to make a timely appointment.
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