The aim of this research is to investigate the effect of preparing the
financial statements through International Accounting Standard /29/ on
the financial analysis through ratios, since the increase in the inflation
rate affects social and econom
ic aspects, the purchasing power of cash
had been decreased, so the financial statement of the listed companies
in the Syrian Stock Exchange didn't show the right position of these
companies because it didn't take into consideration the changes in
purchasing power even they are in compliance with International
Financial Reporting Standards (IFRS), so it wouldn't be possible to rely
on it for making decision, when use the financial analysis which is one of
the methods to help the financial statement user for their decision.
There are many ideas that come to the mind and many questions that keep coming
to the mind when it comes to analyzing the phenomenon of using the methods and tools to
help in the planning and making appropriate decisions.
In this research we tried
to display the importance of statistics and the most important
methods depending on the number of variables used in this analysis: descriptive
statistical indicators in case we had one variable, indexes in case we had two variables,
and factor analysis and analysis of variance in case we had several variables. These methods
were applied to production of irrigated wheat crop, both types soft and hard, during
the period 2000 - 2010 and the factors affecting its production, such as: the cultivated area,
yield, fertilizers, water, the average cost and the average price. Then the data were analyzed
using the Statistical package SPSS and program Excel. After that, they summarized
in two main factors that justify together (86.116%) of the overall variance. The first factor
was related to the land and everything related to it through a set of variables, which are:
the cultivated area and the need to fertilizers and water., The second factor was the importance
of the selling price of the crop per kilogram.