Financial Statement Analysis

A primary approach to evaluating and comparing financial performance of enterprises is a ratio analysis, which deals with a set of metrics that are typically computed on the basis of inputs extracted from primary financial statements (discussed in Chapter 1) and notes to them (discussed in Chapter 2). As will be demonstrated in the following sections, most of those accounting ratios are calculated in a very simple way, as a quotient of just two numbers.

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1. SRH Berlin University of Applied Sciences, Berlin, Germany Jacek Welc
2. Wroclaw University of Economics, Wrocław, Poland Jacek Welc

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Welc, J. (2022). Financial Statement Analysis. In: Evaluating Corporate Financial Performance. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-030-97582-1_3

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