USES OF PUBLISHED FINANCIAL STATEMENTS IN FUNDING DECISIONS

Authors

  • Dr. Hussein Mohammed Eltahir Khalifa Associate Professor, Accounting Department, Collage of Economic and Business Administration, Shendi University-Sudan
  • Dr. Siddig Mohammed ELbashir Abdelrahman Assistant Professor, Omdurman Islamic University Sudan & Shaqra University KSA

DOI:

https://doi.org/10.29121/granthaalayah.v8.i1.2020.262

Keywords:

Financial Statements, Marginal Profit, Margin of Safety, Credit, Financial Analysis, Reserve Balance, The Guarantor, Retained Earnings, A Documentary Audit

Abstract [English]

The study aimed to show financial items that used in the analysis of the decision to grant funding or not, to let parties in the funding decision of the important indicators even be no need to borrow, study the problem of the lack of use of published financial statement analysis we used a sample of a private company, Hypotheses (financial reports iteming and analysis methods lead to make funding decision, there are ways, methods and tools of procedural accounting represents a tools of helping the parties to pay loans.


Result: Priority financial statements are important grant funding decision, there is a relationship between tripping to fulfill their financial obligations and fairness of the financial reports submitted.


Recommendations: Must increase disclosures in the financial statements published, new studies to read of financial statements polices and for grant funding policies before the financial reports published analysis.

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Published

2020-01-31

How to Cite

Eltahir Khalifa, H. M., & ELbashir Abdelrahman, S. M. (2020). USES OF PUBLISHED FINANCIAL STATEMENTS IN FUNDING DECISIONS. International Journal of Research -GRANTHAALAYAH, 8(1), 150–164. https://doi.org/10.29121/granthaalayah.v8.i1.2020.262