أهمية استخدام القوائم المالية في فحص التقارير المالية المرحلية دراسة حالة المقاطعة التجارية لشركة نفطال بالمدية

Abstract

This study aims to know the extent of the importance of using the financial statements in examining the interim financial reports, and this is through our discussion of the theoretical aspect of each of the presentation and preparation of the financial statements, the dimensions of the financial analysis and its most important ratios and indicators, as well as the interim financial reports according to international accounting standards and international financial reporting standards. In order to reach the results of the study, we conducted a field study by analyzing the financial statements using various methods and tools of financial analysis in order to prepare the interim financial reports for the period extending for the years 2018 and 2019 For the commercial branch of Naftal company in Medea. Through this study, several results were reached, the most important of which is that the financial statements that were examined with the financial analysis tools have the ability to know the financial position of the institution and its performance, as well as the institution preparing interim financial reports that enable it to know the effectiveness of its strategic plans, and in the event of deviations it can address And finding solutions before preparing the annual financial statements and knowing what can increase the financial performance of the institution and help in taking the right decisions.