2026· EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA· Vol 7/5, pp. 73-80· 0 citations
Abstract
The article examines the analysis of financial statements of international companies as a tool for assessing the reliability of foreign counterparties. It is shown that sound decision-making in foreign economic activity requires not only annual and regulatory reporting, but also audit opinions, credit ratings, company registries, and open information sources. Special attention is paid to the analysis of the main IFRS reporting forms and to the calculation and interpretation of key financial ratios used to assess liquidity, solvency, profitability, and business stability. Horizontal and vertical analysis, as well as an integrated assessment of counterparty reliability taking into account financial and non-financial factors, are also considered. The study concludes that a comprehensive approach to financial statement analysis reduces counterparty risks and improves the quality of managerial decisions in international trade transactions.
The article examines methodological approaches to assessing the efficiency of a company’s foreign trade operations under conditions of an unstable external environment, exchangerate volatility, and increasing risks in international transactions. Particular attention is given to a system of absolute and relative indicat...
Valeria I. Ivanova· EKONOMIKA I UPRAVLENIE: PROB...· 0 citations
Financial reporting is a fundamental element of corporate governance and a key foundation for making informed economic decisions. Historically, financial information was not given adequate importance, even though it forms the basis for assessing financial health and business sustainability. Financial due diligence, as...
The paper provides a comprehensive analysis of the financial performance of capital-intensive industrial companies in the face of increasing external macroeconomic challenges. The study focuses on assessing the impact of the structural transformation of the economy, the volatility of commodity markets, the disruption o...
A. A. Kuzmina, R. D. Sainova· EKONOMIKA I UPRAVLENIE: PROB...· 0 citations
This article examines the impact of cash flows on the financial stability of an organization as a key aspect of financial management. The relevance of the topic is driven by the need for a comprehensive approach to assessing the financial condition of an enterprise in conditions of economic instability, when traditiona...
Natalia A. Ivanova· EKONOMIKA I UPRAVLENIE: PROB...· 0 citations
The article examines the portfolio of financial cash management instruments in the public sector of the Russian Federation. The relevance of the study is determined by the transition from passive holding of funds in the treasury single account to active management of temporarily available liquidity. The paper systemati...
ABSTRACT
Financial statement analysis is an essential technique for evaluating profitability, liquidity, solvency, efficiency, financial stability, and performance. This study examines Bajaj Auto Limited through its financial statements, focusing on profitability, liquidity, solvency, working capital, cash flow, asset...
A. Nikhitha, K. S. Jyothi· International Scientific Jou...· 0 citations
We use cookies to run the site and, with your consent, for analytics and to show ads.
See our Cookie Policy.
