ფინანსური ანგარიშგების მომზადებისა და წარდგენის საკითხები შპს დემასის მაგალითზე

In the stated thesis, here are considered the issues of preparation and presentation of financial statements. The essence and purpose of the enterprise's financial statements are discussed. Its importance in terms of informativeness is emphasized.
Financial statements provide detailed information about the results of company’s economic activities to creditors, investorsand other users of the statements. During globalization processes it’s very important, that data like this should be easy to access.
Here is explained conceptual foundations of preparation of financial statements, it’s components, importance and structure. The balance sheet provides an overview of a company’s assets, liabilities and equity. Profit and Loss Statement primarily focuses on a company’s revenues and expenses during a particular period. The Equity Changes Statement shows structure and changes of the capital in the current period. The Cash Flow Statement describes cash and it’s equivalents, that company owns. Each of those component includes different information and none of them provides complete picture of the company’s performance. They characterize different aspects of the same operation and are closely related. That is why they should be analyzed in a complex way and not independently from each other.
The second part of the paper presents the financial statements of Demas Ltd for 2018. All it’s components are discussed and their structure or content is described. The theoretical material given in the first part is used as a practical example. Graphs and diagrams are used to visualize the data to give a clearer picture of the financial performance of Demas Ltd.