Analysis by Ratios: IFRS
介绍了如何利用比率分析将资产负债表和利润表数据联系起来，用于诊断和提出建议，并说明该方法在法国央行数据库和国际财务报告准则下的应用与局限。
Activity is the primary source of income; over several years, its evolution reflects its commercial efficiency. Ratio analysis links the restated balance sheet and income statement data for financial analysis, in order to derive relevant data for diagnosis and recommendations. The ratios put the company in perspective within its sector of activity. The ratios published in the file allow for an analysis of the operating structure, growth, yields, profitability, autonomy and financial structures. The financial analysis from the Banque de France database is typical of a comparative analysis. It should not be used systematically for an internal analysis of a company without a possible comparison. This is why it is located between the French accounting plan functional analysis and the international financial reporting standards (IFRS) functional analysis for purposes of international comparison.