ANALIZA POSLOVANJA

• The student understands, interprets, and analyzes general-purpose financial statements. • Calculates indicators and uses information in financial reports to evaluate the financial and profitability position of the company. • The student applies methods of analysis (method of induction, method of deduction, method of comparison, method of choosing a unit of measure, etc.) and concludes the state or phenomenon that was the subject of analysis. • The student uses and applies IAS and IFRS, which define the conceptual framework for preparing and compiling financial statements and assessing balance sheet positions. • Plans and predicts the movement of financial indicators based on the data obtained from the analysis (performs synthesis).