Methodological aspects of the formation of forecast financial statements

This article describes the methodological basis for the formation of forecast indicators of financial statements. The relevance of the issue under consideration is determined by the fact that financial statements, as a set of information, are designed primarily to assess the financial condition of the company. The forward-looking analysis of financial statements does not relieve the user of the need to have a general idea about an economic entity, but it provides a solid and systematic basis for the rational application of forward-looking analysis. The methods and tools of predictive analysis described in the article serve as a basis for the analyst to assess the economic and financial prospects of the company for the forecasting period.