Is the firm liquid? What is the structure and make up of equity and assets.
What changes took place during the reporting period? What direction?
After noting internal changes, how did the firm do compared to its compeitors? Comparison should consider companies operating in the same industry and of the same size.
Budgets are checked and deviations accounted for where possible. Reasons therefore, are used when planning the next period´s expected results.
Bereinigung der Bilanz
Consideration of items:
Repair, Upgrades, Improvements - Ingangsetzungs- und Erweiterungsaufwerndungen