ფინანსური ანგარიშგების წარდგენის და კომპონენტების სტრუქტურის ანალიზი „შპს ორიენტ ლოჯიკ“-ის მაგალითზე

The purpose of financial statements is to provide information to customers about the financial condition of the enterprise, the results of its activities and cash. With the help of this information, consumers should be able to make the right economic decisions.
In the stated thesis, here are considered the issues of financial statements presentation and analysis of the structure of its components.
The thesis below consists of two parts. The first chapter deals with the essence of financial statement and presentation techniques. There are discussed issues such as the essence of financial statement, its elements - assets, liabilities, equity, income and expenses. How they are recognized and evaluated according to international accounting standards.
Qualitative characteristics of financial statement information are also presented, which are divided into two parts - the main features and characteristics that enhance the usefulness of the information and include the essential features that financial statements must meet for information to be useful.
The thesis also discusses the components of financial statement: The financial condition’s statement, the profit/loss and the whole revenue statement, the cash flow statement and the equity change statement.
The second chapter contains the issues of analysis of the structure of financial statement components, on the example of Orient Logic Ltd., which is one of the leading companies in the market of computer hardware trading and services. There are presented financial statements of 2017 and 2018 years. Methods of compiling, evaluating and analyzing each component are discussed through tables and diagrams, which more clearly show the financial result of the company.