METHODOLOGICAL ASPECTS OF ACCOUNTING AND ANALYSIS OF THE ORGANIZATION'S FINANCIAL RESULTS

Abstract

The paper considers specific cases of using the income statement for a comprehensive financial analysis of the company's activities: sales growth, calculation of the average interest rate on loans and borrowings, the real tax burden, and the use of the DuPont five-factor model for calculating return on equity. The income statement is an important set of data on the financial and economic results of the company's activities.