Abstract
The evaluation of financial statements of shareholding companies are considered as among the important basics of modern management, and also of the main qualities of controlling, and verification which aimed at achieving effective efficiency. The research paper consists of studying the financial positions of certain specimen of shareholding companies, and the mixed which work in the service sector (tertiary sector) and the objective investigations for its activities, through studying the numbers, pointers, and material sides, in order to benefit from the result of evaluation, and comparsion, for decision making processes, for suitable managerial level inside, and outside the firms. The follow up of the work of firms, and investigating its behavior and evaluate the levels of its achievements and its effective efficiency are essential requirement to direct these firms in the correct framework, for the requirement of the needed details of information to those interested in the company. The Evaluation of Financial statements of sharholding and mixed companies by using Financial Data in Ninavah Governorate.
