IDEAS home Printed from https://ideas.repec.org/a/bas/econst/y2010i3p169-191.html
   My bibliography  Save this article

Concept of the Balance Sheet Analysis of the Enterprise

Author

Listed:
  • Julian Georgiev Velkov
  • Marko Liubomirov Timchev

Abstract

The concept of the Balance Sheet analysis is constructed on the basis of the notion about the object, subject and the method of the homonymous study. The presentation follows the historical process within which the logic of the balance sheet segmentation is formed whereas, based on the evolution of balance sheet interpretation, the essence and the meaning of its analysis are explained, key balance sheet indicators are defined, the method of the analytical process realization is elaborated. The thesis is formulated that the balance sheet analysis is developed into a subsequent financial state synthesis. Options are proposed to improve the concept of the analysis.

Suggested Citation

  • Julian Georgiev Velkov & Marko Liubomirov Timchev, 2010. "Concept of the Balance Sheet Analysis of the Enterprise," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 169-191.
    • Handle: RePEc:bas:econst:y:2010:i:3:p:169-191
    as

    Download full text from publisher

    File URL: http://www.ceeol.com/aspx/issuedetails.aspx?issueid=3e8b0ec6-bf2c-46ce-bb63-f39936209187&articleid=547b9802-4b9b-4276-b7d7-f04f83363201#a547b9802-4b9b-4276-b7d7-f04f83363201
    Download Restriction: no
    ---><---

    More about this item

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bas:econst:y:2010:i:3:p:169-191. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Diana Dimitrova (email available below). General contact details of provider: https://edirc.repec.org/data/ikbasbg.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.