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Browsing Article by Subject "Accounting Balance; Vertical Analysis; Indicators of Financial Sustainability; Solvency"
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Item Actual issues of accounting balance analysis (on the example of JSC „Telasi”)(Ivane Javakhishvili Tbilisi State University Press, 2019) Maisuradze, Marina; Vardiashvili, MariamThus, the present article deals with the structural and ratios analysis of financial statements (Balance sheets) of JSC Telasi. As a result of the analysis, it is revealed that the company's financial position is unstable, namely, the ratios are below the permissible rate, in 2017 the equity share of assets is below 50%. In our view, in order to improve the situation, it is necessary to reduce the balance of accounts receivable and increase the share of equity.