Financial Statement Analysis



An integrated valuation approach requires that a financial statement analysis be carried out for prior years in order to understand where we come from, to make sure the projected outlook is consistent with what happened in the past, and to identify the most appropriate valuation method. The financial statement analysis comprises two steps: the technical steps and the interpretation step. The technical step consists in acquiring information and in organizing it according to a consistent logic. In the interpretation step a valuer, based on the information provided by the analysis of all ratios, must draw a summary assessment on the company’s “state of health”.


Integrated Valuation Approach (IVA) EBITDA Margin Distressed Firms Trade Receivables Earnings Before Interest, Taxes, Depreciation And Amortization (EBITDA) 
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© The Author(s) 2018

Authors and Affiliations

  1. 1.European University of RomeRomeItaly

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