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Reading the balance sheet and the financial statements. The understanding, the numbers and the notes.

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Abstract

Reading the entities’ financial statements consists a complex and demanding area in business decision process, especially for the users with no theoretical background in financial accounting. This book provides a high level theoretical analysis of each component of the financial statements based on Greek GAAP and IFRS and further a detailed information on how to approach and read the financial information in these statements. The aim of this book is to make the reader able to understand the main components of the financial statements, and how to read between the lines by associating and comparing the relative financial information in every statement and among them.
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