• Dr.Satyanarayana Chindam

Financial reports mirror business performance in terms of numerical figures. It aims to fulfil the company goals. Financial reporting is the process of documenting and communicating financial activities and performance over specific time periods, typically on a quarterly or yearly basis. Companies use financial reports to organize accounting data and report on current financial status. The financial statement applies tools, analytical techniques and required methods for business analysis. It is a diagnostic tool for management decisions and other business decisions. The analysis of financial statements, respectively the analysis of the financial reports are used by managers, shareholders, investors and all other interested parties regarding the company’s status. Managers use financial reports to see the situation in which the company stands and then provide information to shareholders, to see how reasonable are the investments made in the company. To potential investors, the analysis of the financial statements of the company is very important, because, first they want to know the actual state of the company and then decide whether to invest or not.

Financial Reports, Techniques, Decision-Making.

"Financial Reporting - A Study on techniques implemented", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 6, page no.163-171, June-2019, Available :http://www.jetir.org/papers/JETIR1907W25.pdf

"Financial Reporting - A Study on techniques implemented", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 6, page no. pp163-171, June-2019, Available at : http://www.jetir.org/papers/JETIR1907W25.pdf