Financial statement analysis. Textbook

The textbook covers the role and importance of financial reporting in shaping the strategy and tactics of managing an organization, taking into account the specifics of functioning of economic entities in the production sector. It presents the main approaches to information provision, provides applied tools and practical situations aimed at generating reliable data in financial reporting, and describes approaches to evaluating financial data of economic entities. It complies with the requirements of the latest generation of federal state educational standards for higher education. It is recommended for undergraduate students in economics, studying in the field of preparation 38.03.01 "Economics", as well as for teachers, practitioners, and specialists in the field of management and financial reporting analysis to acquire practical skills in conducting analysis and making informed management decisions. It may be of interest to financial services employees, financial managers of enterprises, as well as to participants in the system of training, certification, and development of professional competencies of managers, auditors, and business analysis specialists.