How to find the cumulative financial result of the period. Catalog: The cumulative financial result of the period. The operation should lead to a change in capital

reference Information It seems a separate table to the profit and loss statement.

From the reporting of 2011 in the "Reference" section included:

- the result from the revaluation of non-current assets, not included in the net profit (loss) of the period (p. 2510);

- result from other operations, not included in the net profit (loss) of the period (p. 2520);

- the cumulative financial result of the period (p. 2500).

In addition, the section indicates:

- information on basic profits (loss) per share (p. 2900);

- information about the divorced profit (loss) per share (p. 2910).

The total financial result of the period is defined as the amount of lines "Net profit (loss)", "The result from the revaluation of non-current assets, not included in the net profit (loss) of the period" and "result from other operations, not included in the net profit (loss) of the reporting period "

P. 2510. If the current period carried out the revaluation of fixed assets, and the cash supply is assigned to extra capital, it is shown on the storage facility "Revaluation of non-current assets" in section III "Capital and reserves". But it will be important for shareholders to find out that in the current period the company's cost has increased as a result of increasing market value fixed assets owned by the company. In other words, the potential profits obtained this year increased, including due to the revaluation, which according to the rules of PBU 6/01 does not apply to the retained earnings of the current period, and refers to capital.

International practice goes along the way to unite in a single income statement of all components of aggregate income - IFRS (IAS) 1 " financial statements" Unlike IFRS, where you can count with a dozen types of operations that are not included in profit or loss (other comprehensive income components), in Russian accounting, so far there are only revaluation of non-current assets in this regard. Therefore, the addition of the report on the financial results of the string "The result from other operations, not included in the net profit (loss) of the reporting period, is relevant only for a small number of companies.

Basic profits (loss) per share (line 2900) are calculated by joint-stock companies in accordance with the methodological recommendations for the disclosure of information on the profits per share, approved by the Order of the Ministry of Finance of Russia of 21.03.2000 No. 29N.

The basic profit rate per share reflects a part of the profits of the reporting period, due to shareholders - owners of ordinary shares. The calculation of the profits per preferred shares is made in accordance with the constituent documents (the methodological recommendations of the procedure for calculation is not considered).

Basic earnings per share is determined by dividing the base profit (loss) of the reporting period on the weighted average number of ordinary shares in circulation during the reporting period.

Under the base profit understands part of the profit, which remained after the payment of all taxes and dividends on preferred shares. The weighted average number of ordinary shares is determined by dividing the number of ordinary shares in circulation to each 1st month of the reporting period, by the number of months in the reporting period.

Example. At the beginning of the reporting period, the number of ordinary shares in circulation was 15,000 pcs.; On July 1, the Organization bought out 3000 shares from shareholders, and on September 1, an additional issue occurred, which was 7,500 pcs.

CoA \u003d 15 000 pcs. x 6 months + 12,000 pcs. x 2 months + 19 500 pcs. x 4 months \u003d\u003d \u003d 192000pc. : 12 months. \u003d 16000pc. Coop - the number of ordinary shares.

If net profit (emergency) is equal, for example 480,000 rubles, then the basic profit per share (BPA) \u003d 480,000 rubles. : 16,000 pcs. \u003d 30 rubles.

Drugged earnings per share (line 2910) - a value that reflects a possible reduction in the level of basic profit per share in the reporting period. Under the preparation of profits per share, it is understood as a decrease in the profit, which may occur as a result:

- Conversion valuable papersissued by society (preferred shares, bonds, etc.), in ordinary shares;

- execution by the Company of the contract for the sale and sale of ordinary shares at the Issuer at a price below their market value;

- additional emissions of ordinary shares, etc. In contrast to the basic profit per share, the rate of breeding profits shows the possible worst situation. Such information serves as a warning to shareholders that the smaller profit of the company will be distributed to a greater number of shares, i.e. Rained.

Example. Net profit of the organization (PE) \u003d 480,000 rubles. Weighted average number of ordinary shares in circulation \u003d 16 000 pcs. Bonds, each converted to 1.5 ordinary shares \u003d 1000 pcs. Payment of interest on bonds 20 ru.b x 1000 pcs. \u003d 20 000 rub. Correction of net profit \u003d 480,000 rubles. + 20,000 rubles. \u003d 500 000 rub. The number of ordinary shares as a result of bond conversion \u003d \u003d 16000pcs. + 1000pcs. x 1,5pc. \u003d 17500ct.;

BPA \u003d 480 000 rub. : 16,000 pcs. \u003d 30 rubles;

Elaborate. Pa \u003d 500 000 rub. : 17 500 pcs. \u003d 28.57 rubles.

If the placement of additional shares occurred in the reporting year, the basic and divergent profits are adjusted. If a additional edition It happened after the reporting date, but before signing the reporting, then information about this should be disclosed in an explanatory note.

In order to disclose other incomes and expenses that form the financial result of the organization in case of their materiality, one of two options can be selected:

- can be disclosed directly in the income statement by detailing the relevant articles;

- In explanations to the report on the profits and loss to put the decoding of the lines of profit and loss reports on which certain types of profits and losses are reflected.

1 2 3 4 5 < Предыдущая Стр 6 из 6 6

Neighboring files in the subject

• # 15.02.2016167.42 KB34Kursache.doc.
• # 15.02.201649.39 kb24kursch.docx
• # 15.02.2016137.22 KB12Counts work.doc Evelina.doc
• # 15.02.201640.51 kb1lection.docx
• # 15.02.2016284.16 KB55 GENERAL № 3.DOC
• # 15.02.2016215.04 KB37lection number 4.Doc
• # 15.02.2016117.25 kb11lection number 5.Doc
• # 15.02.201634.54 KB16Lide (1-10) .docx
• # 15.02.201617.5 KB47Macket essay.docx
• # 15.02.201682.72 KB4Marketing 18-24.docx
• # 15.02.2016468.21 KB16Marking Tickets Table.docx

Row 2500 "Cumulative Financial Result of the Period"

08/14/2016 Rubric: Report on Fin. Results

At this line, the indicator is referred to as a net profit (loss) of the organization adjusted to the results from the revaluation of non-current assets and other operations not included in the net profit (loss) of the reporting period.

Row 2500 "The cumulative financial result of the period of the report on financial results \u003d Row 2400" Net profit (loss) "+/- line 2510" Results from revaluation of non-current assets, not included in a net profit (loss) of the period +/- line 2520 " The result from other operations, not included in the pure profit (loss) of the period "

If the total financial result is a loss, it is shown in the report on financial results in parentheses.

In the general case, the indicator of the line 2500 "The cumulative financial result of the period" (for a similar reporting period The previous year) is postponed from the Financial Results Report for this reporting period of the previous year.

Example of filling line 2500 "Cumulative financial result of the period"

Indicators of the report on financial results for 2014:

The magnitude of the cumulative financial result for 2014 is 9843 thousand rubles. (9723 thousand rubles. + 120 thousand rubles.).

The magnitude of the total financial result for 2013 is 14,860 thousand rubles. (14,780 thousand rubles. + 80 thousand rubles.).

The financial results report fragment in the example will look as follows.

The article read 2902 times (a).

Another heading:

The author is like! The financial result will help you reflect the ratio between income and expenses of your company. This indicator may be positive (profit) if income exceeds costs and negative (loss) when expenses more income.
Instruction 1 The main indicators of profits in accounting system The company is: profits from sales, profit from sales, gross profit, profit before tax and net profit. 2 Profit that the company receives as a result of the sale of products of its own production is called profit from the sale of goods or services. In this case, the indicator is calculated as the difference between the revenue received and the cost of realized products. In full formula, can be represented as follows: PRP \u003d C? VR - PPP \u003d VP? (C - Sep), where the PRP is a profit from the sale of products, C is the price of a unit of products, VR is the volume of products sold, the PSA is the total cost of sales, SPP is the total cost of the unit of products. 3 If an enterprise only trades goods or services (without producing them), then in this case, they are talking about profits from sales, which can be calculated as a difference between gross profit and expenses (management + commercial). In full formula, it looks like this: psale \u003d in - PSP - CR - UR, where pets sell - profit from sales, in - revenue from the sale of products, PSA? Full cost of realized products, cr - commercial expenses, ur - management expenses. 4 Gross profit is calculated as a difference between revenue from sales and complete cost Produced products .. 5 To get the amount of profit before taxation (PDO), you need to add other incomes to psale and subtract other expenses. Having calculated the PDUn, the organization pays the necessary taxes and receives a net profit. The latter is the source of the payment of founding income and the formation own capital Enterprises. Video on the topic

Note Do not confuse the category "Income" and "Profit". In the first case, we are talking about economic benefits before subtraction of expenses.

Tip 2: How to calculate the cost of implemented products

Under the cost of the cost of products, taking into account the cost of its production. The costs are taken to attribute labor, materials, raw materials, etc. Calculation of the cost allows you to determine the cost of production of a unit of products in cash.

Instruction 1 The generally accepted algorithm for calculating the cost of realized products looks like this. First you need to determine the costs that change in proportion to the volume of production, i.e. The value of variable cost per unit of output. Prior to this, find the work of the costs of the cost of their acquisition. Next, summarize the remaining costs for the period and share them on specific types of products. It may be the cost of repairing equipment, on the maintenance of buildings, depreciation, administration expenses. 2 B. this moment There are several types of calculation of the cost: the overhead, forkred, process and regulatory. Western economists are most often used to calculate such methods as target-Kosting, Direct-Kosting and others. 3 For specific industries, their methods apply. So for large productions of raw materials related to the processing of raw materials, the endless method is often used, the essence of which is that direct costs are recorded in accounting not by product types, but within the limits (certain phases of manufacturing products), and, for example, browse method Considers costs based on production orders. 4 Western techniques make it possible to take into account the cost of products at the design stage. Thus, the Target-Kosting method takes as a basis the concept of target cost. IN this case Cost cost is the difference in price and profits. For the price, the market value of the product is understood, which is advisable to determine using marketing research. And under profit - the desired amount of profit. Thus, the cost is no longer just a regulatory indicator, and the value to which the company seeks to be competitive. Sources:

• the cost of sold products

Tip 3: How to Calculate Profit before Taxation

The main goal of any organization is to get the highest possible profits. To this end, the company produces products, sells and minimizes costs. When the company sells produced goods, having an aggregate revenue - this is called gross income. Profit, respectively, the difference between gross income and production costs.

You will need

• Determination of variables and constant costs.

Instruction 1 To calculate profits before tax, it is necessary to subtract the amount spent on the production of products from the total total revenue. 2 However, production costs can be explicit and implicit. When subtracting from the total amount of revenue explicit costs, that is, external, the result will be accounting profits. An accounting profit of the organization characterizes the result of the organization's activities for a certain period of time. But obvious and implicit costs can not always be permanent. To get the amount of economic profit, it is necessary to deduct internal costs and the costs of entrepreneurial resources from the accounting profit. 3 The value of economic profit shows the prospects for the activities of the organization and future results, the profit before tax is calculated. The costs of entrepreneurial resources show the value of the share of profits, which depends on the capabilities of the managerial production. 4 At the manufacturing plant, the process of profit education passes 2 stages. In the first stage, the money is invested in production, products are manufactured. That is, 2 factors are involved - capital and labor. So the new value of the goods created and profit is generated. To calculate the new cost, it is necessary to calculate the difference between the cost of produced products and the amount for the acquired raw materials and materials. The cost of the finished product includes the cost of production and a new cost. 5 from the cumulative income the organization pays for rent, interest on loans, etc. As a result, only net profit remains. 6 In the second stage, the profit is implemented. The profit of the manufacturer is equal to the difference between the cost of products and the cost. The cost is consisted of aggregate production costs, and profit is obtained from the difference between the cost and price. 7 Costs can also vary depending on the cost of production. To calculate the profit in the short-term production period, it is necessary to define variables and constant costs. When calculating profit in the long term, it is necessary to take into account that any costs will be variable. Pay attention to the manufacturer should not sell its products at a price below its value. Helpful advice Do not forget that the cost of production includes and paying wages employees of the enterprise. Sources:

• calculation of profit before tax

Data that characterize various parties to the activities of an enterprise related to education, as well as the use of all it cash funds and savings are financial indicators. At the same time, the main and most frequently used financial indicators can be divided into five groups reflecting different sides financial state Firms: liquidity ratios, profitability, business activity, sustainability (capital structure indicators) and investment criteria.

Instruction 1 Liquidity indicators characterize the company's opportunity to meet the claims of consumers of short-term debt obligations. In turn, the absolute liquidity ratio determines which proportion of debt short-term obligations can be covered with money in the form of deposits and market securities. This coefficient can be calculated using the amount ratio money and short-term financial investments to current obligations. 2 The urgent liquidity coefficient is calculated as the ratio of the liquid part current means (short-term financial investments, receivables, money) for short-term obligations. It is recommended that the value of such an indicator was greater than 1. 3 The value of the coefficient current liquidity Determined as the private on the ratio of working capital to short-term liabilities. He shows whether the company has enough funds that can be used to repay short-term liabilities. 4 pure working capital is expressed in monetary units As a difference between current assets of the firm and its short-term obligations. This indicator is necessary to support financial Sustainability enterprises, because the excess of working capital over the meaning of short-term obligations means that the company will not only be able to pay off short-term liabilitiesBut also it has reserves for expanding activities. 5 Indicators of capital structure or financial stability coefficients reflect the relation own funds to the borrowed in the company's financing sources. They characterize the degree financial independence Firms from lenders. At the same time, the following values \u200b\u200bare applied to assess the capital structure:
- The coefficient of financial independence, which characterizes the dependence of the company from external loans. It is calculated in the form of an equity relation to the total asset.
- The coefficient of the percent coefficient - characterizes the degree of security of the creditors themselves from the non-payment of interest for the loan provided and shows: how many times during the reporting period the company earned funds to pay interest on loans. This indicator can be calculated from the ratio of profit before taxation to interest percentages. 6 profitability coefficients determine how profitable the activity of the enterprise. Sales profitability coefficient shows the proportion of net profit in the amount of all sales of the enterprise. It can be considered by the attitude of net profit to the net sales, multiplied by 100%. 7 The profitability coefficient of equity is determined by the efficiency of capital use, which was invested by the owners of the enterprise. It is calculated according to the following formula: net profit should be divided into equity capital and multiply by 100%. Video on the topic

At the moment, Russian regulatory and legal acts on accounting are not determined which results and from which operations the indicator of this string is formed.

According to a note 6 to the report on financial results (Appendix N 1 to the order of the Ministry of Finance of Russia N 66n) Row indicator 2520 Along with the rates of 2400 "Net profit (loss)" and 2510 "Result from revaluation of non-current assets, not included in net profit (loss ) The period "participates in the formation of the indicator of the line 2500" The cumulative financial result of the period ". The definition of the cumulative financial result is also absent in russian provisions Accounting.

In such a situation, taking into account the norm of paragraph 7 of PBU 1/2008 should contact International standards financial statements. In particular, in paragraph 7 of IAS 1, the "presentation of financial statements" contains the following definitions:

profit or loss — total amount income less expenses, with the exception of other comprehensive income;

other cumulative income includes income and consumption articles that are not recognized as part of profit or loss;

general cumulative income - Change in capital over the period as a result of operations and other events that are not changed as a result of operations with owners in their quality of owners. The total aggregate income includes all the components of "profit or loss" and "other cumulative income".

Obviously, the sum of the indicators of strings 2510 "The result from the revaluation of non-current assets, not included in the net profit (loss) of the period" and 2520 "The result from other operations, not included in the net profit (loss) corresponds to the concept of" other cumulative income "in The terms of IAS 1. Therefore, on line 2520 reflects the change in the value of the capital's capital for the reporting period, with the exception:

- net profit (loss) of the reporting period;

- changes in additional capital as a result of revaluation of non-current assets;

- increase or reduce the authorized capital (Art. Art. 28, 29 of the Law N 208-FZ, Art. Art. 17, 20 of the Law N 14-FZ);

- term difference arising from calculations with founders if the contribution to authorized capital Provided in foreign currency (p. 14 PBU 3/2006);

- emission income (clause 68 accounting and the reporting of the organization, instructions for the application of the account plan);

- distribution of net profit between owners;

- other changes in the capital of the organization as a result of operations with owners in their quality of owners.

Taking into account the following exceptions, the change in the amount of capital is possible due to an increase in / reducing additional capital indicators (except for the amount of non-current assets) and retained profits (uncovered loss), not related to the presence of net profit (loss) of the reporting period. The change in the capital of the Organization, satisfying the above conditions, takes place, for example, while recalculating the cost of the assets and obligations of the Organization used to conduct activities outside the Russian Federation, with the emergence of the difference in the additional capital of the organization (para. 2 p. 19 PBU 3/2006, p. 7 IAS 1).

On line 2520 "The result from other operations not included in the net profit (loss) of the period should not reflect the result of the correction in the accounting records of significant errors of past years. This is explained as follows. Correction in the reporting period of significant errors of the previous reporting year identified after approval accounting reporting This year, leads to a change on the same amount of indicators Accounting balance on line 1370 "Retained earnings ( uncoated loss) "At the reporting date and on December 31 of the year preceding the reporting. Hence, this operation does not affect the magnitude changes in retained earnings for the reporting period and does not change the cumulative financial result reporting period.

The cumulative financial result is regulated, including international regulatory acts. In June 1997, the Board of Standards financial accounting issued a Regulations on the Standard of Financial Accounting (SFAS) No. 130 "Reporting on the Cumulative Financial AUTH." This provision has established certain standards for reporting and presenting data on total income in general appointment financial statements.

Standard No. 130 was issued in response to fears of reporting users that certain changes in the assets and liabilities are not included in the report on financial results, but appear in the report on capital changes. The purpose of Standard No. 130 to ensure the display of all elements that meet the definition of the total financial result in a clear form for the same period in which they were recognized.

In accordance with the definition given by the Regulations on the concept of financial accounting No. 6, the cumulative financial result should have included all changes in its own capital, which arises due to transactions with intricacies. The cumulative financial result can be defined as:

Cumulative financial result \u003d Net profit + other cumulative financial results

In accordance with the requirements of Standard No. 130, other cumulative financial results is part of a common cumulative financial result, but in general it is excluded from net profit. Prior to Standard No. 130, these adjustments were disclosed as separate components of their own capital in the balance sheet. In accordance with Standard No. 130, they must be presented as other cumulative financial results.

The purpose of Standard 130 is set out in the following quotation from the standard: "If information on the total financial result of the period is revealed with relevant explanations and other information contained in the financial statements, it will help investors, creditors and other financial statements in the assessment economic activity at the enterprise and determining the magnitude of future cash streams ".

Although the Board on Financial Accounting Standards requires that "the company refers to a general aggregate financial result and its component in the financial statement", it did not specify which format is required, except that net profit should be shown as a component of the cumulative financial result in this financial statements. In accordance with the requirements of Standard No. 130, three alternative formats are allowed to present other comprehensive financial results and the total total financial result:

1. below the lines for net profit in the traditional report on financial results (in a combined statement of net profit and the cumulative financial result).

2. In a separate report on the cumulative financial result, which begins with the amount of net profit for the year.

3. In a report on changes in capital.

Cumulative financial result The period is defined as the amount of strings " Net income (loss)"," The result from the revaluation of non-current assets, not included in the net profit (loss) of the period "and" the result from other operations, not included in the net profit (loss) of the reporting period. That is, line 2500 is the amount of rows 2400, 2510, 2520.

Article 2900 "Basic profit (loss) per share"

This article refers to information about base profits (loss) per sharewhich reflects the part of the profit (loss) of the reporting period due to shareholders - owners of ordinary shares. This string is filled only with joint-stock companies.

When forming in the accounting statements of basic income indicators, the order of the Ministry of Finance of Russia from 21.03.2000 N 29N should be guided by the order of the Ministry of Finance. Methodical recommendations On the disclosure of information on the profits per share "(see the letter of the Ministry of Finance of the Russian Federation of September 9, 2011 N 07-02-06 / 171).

To determine the indicator of the base profit (loss) per share, you must first determine:

Basic profit (loss) of the reporting period;

The weighted average number of ordinary shares in circulation during the reporting period.

Then the first indicator is divided into the second (paragraph 3 of the methodological recommendations on the promotion).

The basic profit (loss) of the reporting period is determined by reducing (increasing) profits (loss) of the reporting period, which remains at the disposal of the organization after taxation and other mandatory payments to the budget and extrabudgetary funds, in the amount of dividends on preferred shares accrued by their owners during the reporting period (p. 4 of the methodological recommendations on the promotion).

The magnitude of the profit (loss) of the reporting period remaining at the disposal of the organization is reflected on line 2400 "Net profit (loss)" of the profit and loss report.

Weighted average number of ordinary shares Determined by summing up the number of ordinary shares in circulation to the first number of each calendar month of the reporting period, and dividing the amount received for the number of calendar months in the reporting period. This uses the data of the Company's shareholders register to the first number of each month (paragraph 5 of the methodological recommendations on the promotion).

For the purpose of calculating the number of ordinary shares in circulation at the beginning of the year, it is necessary to adjust the order of ordinary shares issued and paid during the period. If the shares were redeemed from shareholders, then the weighted average number of shares is adjusted to the shares redefined during the period.

The weighted average number of shares is taken into account with the period in view of the duration during the reporting period. For this, the number of shares in circulation is multiplied by a suspended temporal coefficient. It is a fraction in whose number is the number of days (months) of shares in circulation, and in the denominator - the total number of days (months) in the calculation period.

Article 2910 "Diluted earnings (loss) per share"

Net profit included on ordinary shares, and the weighted average number of shares in circulation must be adjusted with all the convertible tools that can cause a decrease in profits per share. These include options, warrants for promotions, debt or equity tools, including preferred shares convertible to ordinary shares, shares acquisition programs by employees, shares that will be issued in the event of certain conditions and the like. When performing certain conditions, holders of convertible shares can become shareholders. If this really happens, the profit will have to recalculate on the basis of more shares, i.e. Obtained one share profits to decrease. Divorced earnings per share shows which dividends would be paid for one ordinary share if the holders of all convertible tools would have implemented their rights and received ordinary shares.

If a joint-stock company It does not have convertible securities or contracts for the sale of ordinary shares at the issuer at a price below their market value, then the financial statements reflect only the basic profit (loss) per share with the obligatory disclosure of relevant information in explanations (paragraph 16 of the methodological recommendations on profits on action).

Consider the calculation on the example of the organization's bonds convertible into ordinary shares.

1. Comparative characteristics of the financial performance report on RAS and IFRS
   Ministry of Finance №66n The cumulative financial result of the period is defined as the amount of rows net profit of the loss result from the revaluation of non-current
2. Improving the Financial Reporting Model under IFRS
   Note that the cumulative financial result for the period consists of a total financial result on operating operations operating income
3. Financial Results Report - Example
   The result from other operations is not included in the net profit of the loss of the period 2520 Cumulative financial result of the period 2500 597604 -100915 Basic profit of the action per share 2900 19 3
4. Income statement
   
5. Accounting codes
   The result from other operations is not included in the net profit of the period of the period 2520. The total financial result of the period 2500 Basic profit of a loss per share 2900 Diluted profit of a loss on
6. Approaches to the formation and distribution of profits of the economic entity: the adopted aspect
   Changing equity due to increment pure assets mostly the non-engine profit and losses of the economic entity for the reporting period as a result economic operations and events with the exception of financial operations and dividend distribution
7. Evaluation of the shares and value of commercial organizations based on a new model of financial statements
   These assumptions make it possible to avoid the need to recalculate the required profitability of equity with the change in the financial leverage. The ratio of borrowed and equity and ensure comparability of the results of all considered models of estimating the cost of JSC x except this assumptions allow you to draw up a simplified forecast ... JSC except this assumptions allow you to make a simplified forecast Pure financial obligations of own capital of net financial consumption of aggregate profit and clean dividends Table 7. Evaluation of the cost of OJSC X according to the model ... Forecast period Postprognosis 2010 2012 2012 2013 2014 Operating Profit million rubles 839 051 790
8. The problem of forming a report on financial results in Russian and international practice
   FO 1 provides for the presentation of information about the total income for the period or in the form of unified Report On the total income involving all articles of income and expenses forming net profit of a loss for a period either in the form of two financial reports of the report on financial results and a report on the aggregate
9. The impact of IFRS on the results of the analysis of the financial situation of PJSC Rostelecom
   On the aggregate income of the period of capital in its insufficiency - on the financial result of the period overvalued cost - instilling
10. Cumulative income: components and performance in accordance with the requirements of IFRS
    In addition to data on income and expenses of the financial result of the reporting period, according to investors and creditors, information on the elements of other aggregate is additionally disclosed.
11. Methodology for analyzing the financial results of a manufacturing enterprise according to financial statements
    Thus, following the first phases of the analysis of financial results, it is possible to identify deviations that require further analysis to allocate indicators with an unfavorable tendency to focus on how the main and other activities are influenced by the formation of a total financial result for the period of profit before taxes as a rule for manufacturing enterprises a special importance.
12. Analysis of financial assets according to consolidated reporting
    So at the beginning of the analyzed period, their proportion was 36.49% of the balance currency and at the end - 37.26% structure ... In general, financial assets remain a factor in the growth of total assets in the previous year their contribution to an increase in assets ... revenue and expenses from financial assets in the total financial results of the corporation is also significant in 2010, it was 41.85%, however, in 2011 received
13. On the regulatory values \u200b\u200bof the coefficients in the formation of a rating assessment of the financial and economic condition of the enterprise
    Table 5 presents the dynamics of the calded financial result or balance Profit column 2 and indicators of profitability of total assets column 3 for
14. Analysis of the creditworthiness of small enterprises with a bank credit expert
    Reference result from the revaluation of non-general turning assets not included in the net profit of the period The result from other operations is not included in the net profit of the period of the Cumulative Financial Result
15. Development of a method for calculating the average duration of the service of working capital of the enterprise in the analyzed period
    The author's method for calculating the average duration of the residence of the total working capital during the analyzed period in the traditional method, the turnover of total working capital in the total of the year is determined by the ratio of total reverse ... The same value can be obtained if you summarize certain duration of revolutions of working capital elements but naturally only if The duration of revolutions of individual elements is calculated by the same indicator of the financial result as the duration of turnover of working capital in general 1, 3, 6, 17 together
16. Current issues and modern experience in analyzing the financial condition of organizations - Part 8
    According to the results of the analysis of all groups of assets in documents containing the analysis of the financial state of the debtor, it is worthwhile to indicate the quarterly changes in their composition. Acquisition of disposal of write-off creation and balance value For at least a 2-year period of the preceding the initiation of the proceedings in the case of bankruptcy and the period of bankruptcy procedures and their share in cumulative assets to the relevant
17. Directions for analyzing the financial condition of the Organization in relation to the management goals and user needs
    Amount of interest accrued for the period of rel. 3.57 30.56 The immobilization coefficient of outstanding assets Current assets relofily 0.19 0.24 ... overdue accounts payable Cumulative liabilities% 0 0 Indicator Relationship ratio to cumulative assets Receivables Cumulative ... A somewhat decreased the value of the coefficient of maneuverability of the use of own funds as a result of a decrease in the size of pure working capital of Table 1 The results of the analysis positively characterize financial condition construction company Regarding the possibility of bankruptcy, the organization is fully autonomous coefficient
18. Corporate fraud: analysis of schemes for assigning assets and ways to manipulate reporting
    It should be noted that the high growth rates of revenue and profits over a long period increase the probability of reporting distortion in order to create the visibility of continuing growth comparative analysis The profitability of the main ... If there are significant deviations of the profitability of the main activity, the profitability calculated through the gross profit as the ratio of gross profits to the revenue from the total profitability calculated through the profit before taxation as the ratio of profits to the revenue may occur artificial distortion of the total profitability due to commercial management and the analysis the structures of the total financial result are substantial losses from the revaluation in the composition of other comprehensive results as well as
19. Theoretical and methodological approaches to the assessment of the financial potential of municipalities in the context of reforming the territorial organization of local self-government
    For the first time about financial resources in our country, they were talking in compiling the first five-year plan in which the balance of financial resources was included in that period under financialressURE Understood the collection of funds of the state and enterprises Education ... This approach In the Soviet period, it was considered as a dominant but it did not exclude existence and other points of view regarding ... And Burman under financial resources understood expressed in money material resources which are formed by the state or in individual enterprises as a result of the use of finance Financial resources in his opinion were nothing but a cash
20. Comprehensive analysis of the financial condition of the educational organization
    Incomes of future periods 7 534.6 7 000,6 -534.0 92.9 Total financial result 205 402.7 198,610,4 -6