THEORETICAL FOUNDATIONS OF THE ANALYSIS OF FINANCIAL STATEMENTS

The textbook reveals the theoretical aspects of the formation of the methodology for analyzing the company's financial statements. The book presents the concepts, types and methods of analysis, which are the methodological basis for the organization of a comprehensive analysis of the financial statements of companies, the basis for assessing its financial position, business activity and profitability. The textbook is intended for university students studying under bachelor's degree programs in the following specialties “Economics”, “Finance and Credit”, “Financial Management”, “Economic Security”, “Management”, “State and Municipal Administration” and other.