Moscow, Russian Federation
Russian Federation
The work is devoted to the formation of indicators of the financial performance of an organization and their use for analytical purposes. It examines methods for generating the Financial Results Report and analyzes approaches to the formation of profit indicators in Russian and foreign accounting practice (in accordance with Russian Accounting Standards and International Financial Reporting Standards). In addition, in the practical activities of analysts, additional indicators for assessing financial performance are widespread, which are also reflected in this article. As a result of the analysis, the authors concluded that indicators reflecting the financial results of organizations are incomparable. This fact makes a necessity to develop a single, unified system of profit indicators or analytical purposes.
financial result, financial statements, Income Statement, Gross Profit, Operating Profit, Net Profit, EBT (Earning Before Tax), EBIT (Earning Before Interest & Tax), EBITDA (Earning Before Interest, Tax, Depreciation & Amortization), OIBDA (Operating Income before Depreciation & Amortization), NOPAT (Net Operating Profit after Tax)
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