تحليل القوائم المالية للمؤسسات الصغيرة و المتوسطة المعدة وفق النظام المحاسبي المالي - دراسة حالة مؤسسة Aom Invest Spa للفترة (2018-2020) -

Abstract

This study aims to identify the financial statements prepared according to the financial accounting system for small and medium enterprises, which are used by the financial analyst, in addition to the tools used in analyzing these lists in order to evaluate the financial performance of the institution and rationalize its various financial decisions, because of the specificities of this type of institutions that are mainly related Small in size and few resources. Financial analysis tools were applied to INVEST SPA AOM, as it belongs to this category of institutions, using its financial statements for the years: 2018, 2019 and 2020, and after studying and analyzing it, a set of results was reached, the most important of which is considering the financial statements prepared according to the system The financial accountant enables us to knowand compare the amounts of the elements of the financial statements for two consecutive years, which facilitates the process of reading and good analysis of the financial statements, in addition to knowing the funding sources on which the institution relies and the degree of risk associated with it and making the appropriate decision for its financial position