The analysis of financial statements is an extremely important tool for evaluating modern economic organizations by an external analyst.

The title of this work, "Financial Statement Analysis," has been chosen not because it is an accurate translation of the English term "Financial Statement Analysis" into Greek, but because it represents the breadth or scope of the (financial) evaluation of an economic organization that should not be limited only to the financial analysis of the items presented in traditional accounting statements.

This entire work attempts to demonstrate the importance of a comprehensive financial assessment of an economic organization, through the evaluation of the efficiency of the economic sector in which a business operates and the competitive strategy of the organization, the evaluation of the quality of the accounting information presented in the accounting statements, the assessment of the economic value of the organization which informs the analyst about future prospects, as well as through the traditional process of financial analysis of the accounting statements.

[...] (from the author's preface)