A critical analysis of the use of financial statement in assessing the performance of organization a study of Guarantee Trust Bank.

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ABSTRACT

This project work is carried out to examine A critical analysis of the use of financial statement in assessing the performance of organization a study of Guarantee Trust Bank. The study was carried out to analyse how organizations and other stakeholders can make use of accounting ratios to critically analyse financial statements to evaluate organizational performance, using GTB.The analysis of financial disclosed that although investors and performance evaluation analysis reliced on financial statement in the decision and appraisal. The reliability of financial reports especially during inflation as in currently prevalent is not assured as a result of the historical cost convention as a basis for asset valuation; consequently, the use of these reports now in decision-making may lead to inadequate decisions.

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