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The textbook shows the role of financial statements in the formation of information necessary for internal and external users interested in it. The requirements for financial statements are defined, the methodology of its analysis is described in detail on a concrete example, taking into account the achievements of modern economic science. The possibilities of using the results of the analysis for the preparation, justification and adoption of strategic and tactical management decisions at different levels are considered. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for students in the field of training 38.03.01 "Economics", practicing accountants, economists and students of the system of additional vocational education. |