ANALIZA FINANSIJSKIH IZVJEŠTAJA

• Students understand, interpret, and analyze general-purpose financial statements. • Students explain the purpose of each financial statement and their connection. • Students identify the primary users of financial statements and their needs. • Students explain the connection between the balance sheet and the income statement and the technique of compiling them. • Students explain and understand the qualitative characteristics of information involved in general-purpose financial statements. • Students explain and understand the criteria for the classification of balance sheet positions and the principles of balancing. • Students calculate indicators and use information contained in financial reports to evaluate the financial, asset, and profitability position of the company. • Students apply methods of analysis (inductive method, deductive method, comparison method, method of choosing a unit of measure, etc.) and make conclusions about the state or phenomenon that was the subject of analysis. • Students use and apply IAS and IFRS, which define the conceptual framework for the presentation and compilation of financial statements and the assessment of balance sheet positions. • Students plan and predict the movement of financial indicators based on the data obtained through the analysis (perform synthesis).