Analiz ve Yorumlanma Süreci

Analiz Süreci

Finansal tablolarda yer alan hesap veya hesap grupları tutarlarının; çarpma, bölme, toplama gibi matematiksel işlemleri tabi tutulma sürecidir.

Yorumlanma Süreci

Analiz sonucunda elde edilen yüzdeler, tutarlar veya oranların ne anlama geldiğinin gerekçeleriyle birlikte ortaya konulması sürecidir.

Finansal tabloların analizinin ve yorumunun sağlıklı olarak gerçekleştirilebilmesi için dikkat edilmesi gerekenler şunlardır:

  

  1. Hangi ilişkilerin ortaya konulması gerektiği, analizden elde edilecek bulguların ne anlama geldiğinin yorumlanabilmesi için; muhasebe kuramının ve muhasebe uygulamalarının yeterli düzeyde bilinmesi gerekir.
  2. Analizi yapılan finansal tabloların ilgili oldukları dönem veya dönemlerdeki ekonomik koşullar, sektörel koşullar, işletmenin kendisine bağlı olan ve finansal tablolarda açık bir şekilde ifade edilmeyen veya edilemeyen özel koşulların da göz önünde bulundurulması gerekir.
  3. Analizi yapılan finansal tabloların ilgili dönemlerde işletme tarafından uygulanan işletme politikalarının, muhasebe yöntem ve politikalarının bilinmesi gerekir.
  4. Analiz sonucunda elde edilen bulguların doğruluğu, analizde kullanılan finansal verilerin elde edildiği finansal tabloların doğruluğuna bağlıdır.
  5. Yapılacak analizde kullanılan finansal tabloların analiz edilmeye uygun bir içerik ve hesap gruplandırılması ile hazırlanmış olması geerkir.
  6. Analizin amacı ile kapsamı arasında doğrudan bir ilişki vardır. Analizin kapsamı, analizin amacına bağlı olarak geniş veya dar tutulabilir.
  7. Analiz ile elde edilecek bulgular, ilgili analiz tekniğinin doğru bir şekilde uygulanması ile elde edilebilir ve analiz sürecinin mekanik kısmını oluşturur.
Hedef Kitle: 

Yorumlar

XXX Videos Porn XXX
Porn XXX Video Sex Porn Videos.
Sex XXX Sex Movies Porn Movie.
Watch now the best free porn!!
Porn Tube, 100% Free
XXX Videos, Sex Movies, Porn Videos
Porn XXX,Free Sex,Porn HD,Porn Movies
Porn Videos Tube, Porn Video XXX
XXX Movies, XXX Video Tube
Best Porn Websites. Watch Best Porn Videos for FREE:
https://xxxhomexxx.com - XXX Home Porn Free Homemade Porn Tube XXX Home Free Porn - XXX Home XXX.
https://pornsexload.com - Amateur Porn Tube. We are specialists in amateur porn movies.On the website you can find thousands of the best amateur porn movies.
https://himmangood.com - Big collection of free porn and sex videos.Watch for free now!
https://xxxhomeporntube.com - XXX Home Porn Home Porn Tube Video Porn Tube.
https://xxxtubexxx24.com - XXX Tube Free XXXTube Porn Video Porntube XXX - XXXTubeXXX.

Have fun watching porn on best porn websites.
Have a nice watch :)
Thank you :D

XXX Videos Porn XXX
Porn XXX Video Sex Porn Videos.
Sex XXX Sex Movies Porn Movie.
Watch now the best free porn!!
Porn Tube, 100% Free
XXX Videos, Sex Movies, Porn Videos
Porn XXX,Free Sex,Porn HD,Porn Movies
Porn Videos Tube, Porn Video XXX
XXX Movies, XXX Video Tube
Best Porn Websites. Watch Best Porn Videos for FREE:
https://porns888.com - 免費ć人影片- Free China Porn - Porns888.com.
https://xxxpornstreamxxx.com - XXX Stream Movies Free XXXPorn Streams Porn Video Online - XXXPornStreamXXX.
http://japanporn888.com - Japan Porn XXX Free Japan Porn Videos Japanese Porn Tube.
https://xxxjapanvideo24.com - Porn Japan Free Japan XXX Porn Tube Japanese XXX Porn.
https://xxxchinaxxx.com - XXX China Video Free XXX China Video & Movies - XXXChinaXXX.

Have fun watching porn on best porn websites.
Have a nice watch :)
Thank you :D

XXX Videos Porn XXX
Free XXX Porn Tube & Videos.
Best XXX Video & Movies.
Porn XXX Video Sex Porn Videos.
Sex XXX Sex Movies Porn Movie.
Watch now the best free porn!!
Porn Tube, 100% Free
XXX Videos, Sex Movies, Porn Videos
Porn XXX,Free Sex,Porn HD,Porn Movies
Porn Videos Tube, Porn Video XXX
XXX Movies, XXX Video Tube
Best Porn Websites. Watch Best Porn Videos for FREE:
https://xxxgaytube777.com - XXX Gay Porn Tube - XXXGayTube777.com.
https://cougarpornic.com - The best free movies and porn videos. Watch the best sex movies for free.
https://himmangood.com - Big collection of free porn and sex videos.Watch for free now!
https://xxxjapanvideo24.com - Porn Japan Free Japan XXX Porn Tube Japanese XXX Porn.
https://booloo24.com - Porn Movies XXX - Booloo XXX Movies.

Have fun watching porn on best porn websites.
Have a nice watch :)
Thank you :D

XXX Videos Porn XXX
Free XXX Porn Tube & Videos.
Best XXX Video & Movies.
Porn XXX Video Sex Porn Videos.
Sex XXX Sex Movies Porn Movie.
Watch now the best free porn!!
Porn Tube, 100% Free
XXX Videos, Sex Movies, Porn Videos
Porn XXX,Free Sex,Porn HD,Porn Movies
Porn Videos Tube, Porn Video XXX
XXX Movies, XXX Video Tube
Best Porn Websites. Watch Best Porn Videos for FREE:
https://porno-hd.it - Best porno hd videos and sex movies. Watch best porn videos for free.
https://lesbians-porno.com - Free Lesbian Porn Video
https://xxxfree24.com - XXX Free Videos XXX Movies XXX Uncensored - XXXFree24.com.
https://hotvideo24.com.pl - Polskie dobre pornosy,sex filmy i filmiki porno.
https://sexfilms24.nl - Sex Films - Sex Films - Beste sexfilms und pornofilme.Schauen Sie kostenlos zu.

Have fun watching porn on best porn websites.
Have a nice watch :)
Thank you :D

XXX Videos Porn XXX
Free XXX Porn Tube & Videos.
Best XXX Video & Movies.
Porn XXX Video Sex Porn Videos.
Sex XXX Sex Movies Porn Movie.
Watch now the best free porn!!
Porn Tube, 100% Free
XXX Videos, Sex Movies, Porn Videos
Porn XXX,Free Sex,Porn HD,Porn Movies
Porn Videos Tube, Porn Video XXX
XXX Movies, XXX Video Tube
Best Porn Websites. Watch Best Porn Videos for FREE:
https://pornkickme.com - Big porn collection of the best amateur porn movies.Watch the best porn videos for free.
https://porno-hd.it - Best porno hd videos and sex movies. Watch best porn videos for free.
https://xxxgaytube777.com - XXX Gay Porn Tube - XXXGayTube777.com.
https://gayxxx24.com - GayXXX Free Gay Porn Movies & Videos Free Gay XXX - Gay XXX.
https://shemale-porno.com - Shemale Porn. Free Shemale and Tranny Porn Videos.

Have fun watching porn on best porn websites.
Have a nice watch :)
Thank you :D

XXX Videos Porn XXX
Free XXX Porn Tube & Videos.
Best XXX Video & Movies.
Porn XXX Video Sex Porn Videos.
Sex XXX Sex Movies Porn Movie.
Watch now the best free porn!!
Porn Tube, 100% Free
XXX Videos, Sex Movies, Porn Videos
Porn XXX,Free Sex,Porn HD,Porn Movies
Porn Videos Tube, Porn Video XXX
XXX Movies, XXX Video Tube
Best Porn Websites. Watch Best Porn Videos for FREE:
https://xxxpornxxx24.com - XXX Porn Video XXXPorn Movies XXX Uncensored - XXX Porn XXX.
https://pornmehd.com - Porn HD - Best Porn HD Movies.
https://xxxjaptubexxx.com - XXX Jap Tube Video XXX Japan Video XXX - XXX JapTube XXX.
https://javporn365.com - Jav Porn Free Jav Porn Streaming Jav Free Jav Online Free Jav Porn.
https://xxxstream24.com - XXX Porn Stream - XXX Streams - Porn Stream Online - XXX Stream.

Have fun watching porn on best porn websites.
Have a nice watch :)
Thank you :D

http://eskorttr.info/ Dating
http://oop1.icu/3280.html
http://efferench.ru/5637.html
http://lorestqa.site/9111.html
http://oop1.icu/7754.html
http://notemaster.website/2062.html

DATING ADVICE 10 Dating Tips for Christian Singles By Dr. Linda Mintle Family Therapist. CBN.com – You are dating an incredibly good-looking guy. You both feel the attraction building up. What do you do? Now is not the time to decide! It’s too difficult to think when passion overtakes you.
The Hookup Culture | First Things First
Single Parent Dating. Online single parent dating, is an ideal way for single mums and dads to meet each other and build relationships! Browse for potential friends and partners from the safety of your own home, without having to juggle children and babysitters – get to know other single parents at your own pace.
Dating and Social App for iOs and Android Free Dating and Free Chatting 2015 FLIRCHI
before dialysis hook up