Rostov-na-Donu, Rostov-on-Don, Russian Federation
Rostov-na-Donu, Rostov-on-Don, Russian Federation
Rostov-na-Donu, Rostov-on-Don, Russian Federation
GRNTI 06.35 Учетно-экономические науки
OKSO 38.02.01 Экономика и бухгалтерский учет (по отраслям)
OKSO 38.07.02 Экономическая бехопасность
BBK 650 Общ. эк. теория. Ист. эк. мысли. Эк. география. Упр-е эк-й. Эк. стат-ка. Учет. Эк анализ
TBK 77 Экономика. Бухгалтерский учет. Финансы
The article analyzes the importance of financial statements as a source of many economic indicators of the enterprise, which are indicators of economic security of the enterprise. The main analytical indicators, the order of their calculation, possible interpretations, the impact on the judgment of users of financial statements are listed.
financial statements, economic indicators, the balance sheet, income statement, profitability, economic security
1. Ageeva, O. A. Accounting and analysis in 2 hours Part 1. Accounting: textbook for academic bachelor's / O. A. Ageeva, L. S. Shakhmatov. - Moscow: Yurayt, 2016. - 273 p.
2. Boronenkov, S. A. Comprehensive financial analysis in enterprise management : textbook. aiding and abetting. / Boronenkov S. A., And M. V. Miller. - M. : Forum, nits INFRA-M, 2016. - 336 p.
3. Volosevich, N. B. Methodological approaches to assessing the solvency of commercial organizations / N. V. Volosevich / / Theory and practice of social development. - 2014. - No. 16. - Pp. 98-102.
4. Zherebtsov, V. M. analysis of the financial activities of the enterprise based on the statistics of profitability indicators / V. M. Zherebtsov, L. R. Kondakova // international journal of applied and fundamental research. - 2015. - №2-2. - S. 275-280.
5. 'yanova, Z. V. Analysis of financial statements: textbook for bachelors / Z. V. Kir'yanova, E. I. Sedov. - 2nd ed., Spanish. and extra - M. : yurait, 2014. - 428c.
6. Kalacheva, N. V. Financial result of the enterprise as the object of evaluation and analysis / N. V. Kalacheva, N. N. Bykov // Bulletin of the Nizhny Novgorod state engineering-economic Institute. - 2015. - No. 1(44). - S. 29-36.
7. Nemtseva, Yu. V. Accounting as a source of economic information // problems of development of modern science a collection of scientific articles on materials of the II International scientific-practical conference; under the General editorship of T. M. Sigitova. - 2016. - P. 25-28.
8. Blaskova, N. C. Financial analysis of the organization: textbook. aiding and abetting./ N. S. Pliskova. - M. : high school textbook, 2016. - 368 p.
9. Order of the Ministry of Finance of the Russian Federation of 02.07.2010 № 66n "on forms of financial statements of organizations" // Bulletin of regulatory acts of Federal Executive authorities. -2010. - No. 35.
10. Tyuleneva, N. Modern methods of analysis of liquidity of the balance sheet / N. A. Tyuleneva / / problems of accounting and Finance. - 2013. - №4 (12). - P. 61-65.
11. Federal law of 06.12.2011 № 402-FZ" on accounting " / / parliamentary newspaper. - 2011. - No. 54.
