Financial analysis is understanding a business’s past performance and projecting future financial health. Determining the fiscal status of a firm is often a complex undertaking, involving the study of several types of financial statements.

Russia or, also officially known as the Russian Federation, is a country in northern Eurasia. Education in Russia is provided predominantly by the state and is regulated by the Ministry of Education and Science. In Russia, it takes about 70 % of training time for the contact lessons with a teacher, the rest 30 % of the workload are devoted to the independent study of the material.