The analysis of financial statements is done internally by the owner (shareholder) or the owners of the company has two objectives: to analyze the condition of assets, liabilities and capital of society. For an analysis of state assets, capital and liabilities of the company, the balance is the basis on the day, while the analysis of income and expenditure and business results basis of income and expenditure for a certain period. The owners (shareholders) or the owners of the company particularly interested in the analysis of cost-effectiveness, productivity and profitability. Managment and staff completed an analysis of business know how they successfully manage or work and what to expect in the distribution of results business or profit society. Creditors analysis of business trying to learn the creditworthiness of companies, particularly to permit short-term and long-term loans, or for their return. State, local government or tax authorities or authorities trying to analyzing financial statements to determine the right base for taxation, because companies often seek to profit is taxed in various ways to display in a smaller amount of actual or cover part of the product to get quiet reserve.