Improvement of the methodology of financial statements analysis according to international standards

Modern economic science does not stand still. And in the analysis of the financial and economic activities of the enterprise (firm, company), it should be pulled up after the needs of the real economy. Unfortunately, in the realities of Russian education can be seen outdated approaches to training modern Russian economists and financial managers. This article is intended to show such a discrepancy and offer relevant changes in the course of modernization of the subject basis of educational programs.