The textbook discusses the theoretical and practical
aspects of the analysis of financial statements of organizations in various
fields of activity. The theory and practice of the analysis of reporting forms are based
on the use of modern regulatory documents in the field
of accounting and tax accounting, auditing, statistics.
The textbook reflects the features of the analysis
of financial, accounting, tax, statistical reporting of organizations
based on the use of a system of analytical indicators and
the interconnection of reporting forms.
Examples of execution of analytical documents
of the economist-analyst are given, which allow to visualize the process of conducting
and summarizing the results of the analysis of reporting indicators in organizations
of various types of activity.
Meets the requirements of the federal state
educational standards of higher education of the latest generation and
includes a course of lectures, discussion questions, tests, practical situations
and tasks.
For undergraduate and graduate students, graduate
students, teachers of economic universities and colleges, auditors, accountants,
economists, employees of tax, statistical and financial services.
The Changes and Development of Financial Accounting Theory and Practice in the E-commerce Era
