ფინანსური ანგარიშგების მომზადებისა და წარდგენის ძირითადი საკითხები შპს „ბათუმის საერთაშორისო საკონტეინერო ტერმინალის“ მაგალითზე

Financial Statements basically show the historical performance or record of the company at some previous point of time. It provides financial information that investors, creditors and analysts use to evaluate a company’s financial performance. A good deal of the information presented in a financial report is required by law or by accounting standards. The company's financial statements are important tools for senior managers to communicate past successes as well as future expectations. By publishing financial statements, management can communicate with interested outside parties, such as investors, the news media and industry analysts about its accomplishments running the company.
The Financial Statements should be relevant for the purpose for which they are prepared. Unnecessary and confusing disclosures should be avoided and all those that are relevant and material should be reported to the public. They should convey full and accurate information about the performance, position, progress and prospects of an enterprise. It is also important that those who prepare and present the financial statements should not allow their personal prejudices to distort the facts.
Increase in size and complexities of factors affecting the business operations necessitate a unitary approach to preparation and presentation of financial statements in modern business enterprises.