The economy of our country is going through a difficult period, which is aggravated by endless sanctions and difficult economic conditions in the world, which in turn affects the level of sustainable development of Russian economic entities. The primary problem of instability in terms of sustainable development of Russian companies is determined by the inability of economic entities to respond effectively to changes in the internal and external environment. In this regard, there is a need to establish an effective mechanism for managing sustainable development. One of the tools of this mechanism is non-financial reporting. The complexity of the complex analysis of the sustainability of development due to the large number and variety of financial and non-financial factors affecting the sustainable development of the economic entity, and therefore their study is a certain complexity. First of all, it is necessary to pay attention to the fact that Russian companies, as well as foreign ones, are guided by the level and volume of harmful emissions into the atmosphere, water bodies and soil. The reports show the resources consumed and their classification, the level of education and the age composition of the staff, as well as social factors focused on the average wage level, the involvement of personnel in the production process, the possibility of training and other non-financial factors. Do not forget about the socio-cultural, investment and other factors affecting the economic entity as a whole. It is important to understand that economic actors seeking to benefit from the transition to sustainable development often have a longer time horizon and a broader set of objectives than traditional companies. As a rule, they are dissatisfied with the status quo and want to act socially responsible, as well as to protect the environment. They value employee well-being, society, culture and future generations. However, without being able to ignore short-term challenges, success in implementing the concept of sustainable development is more complex and time-consuming.

The textbook reveals the role and importance of financial reporting in the formation of the strategy and tactics of management of an organization, taking into account the specifics of the functioning of economic entities in the production sector, the main approaches to information support; presents applied tools and practical situations aimed at generating reliable data in financial statements; describes approaches to assessing the data of financial statements of economic entities. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is recommended to undergraduate students of economic universities studying in the field of preparation 38.03.01 "Economics", teachers, practitioners and specialists in the field of management and analysis of financial statements to acquire practical skills in conducting analysis and making informed management decisions. It may be of interest to employees of financial services, financial managers of enterprises, as well as students of the system of training, certification and development of professional competencies of managers, auditors and business analysis specialists.

The relevance of the article is that in the conditions of an economic downturn, it is necessary to comply with all the positions of legislative documents when determining the bankruptcy of an enterprise, as well as scientific analysis of its activities, provided that the annual, operational accounting, financial and tax reports are not falsified, is of fundamental importance. The purpose of the study is to systematize the coefficients of the debtor entity's activity for the temporary arbitration manager over the past two years.

The article is devoted to topical issues of methodology and organization of professional training of students of economic direction with the use of distance learning. Organization of professional training of students of economic direction taking into account the use of remote technologies is determined by the need to get acquainted with the theory and skills of using local and remote data containing various information. Currently, information flows are a strategic resource that facilitates the rapid acquisition of the necessary information. The introduction of information forms in the higher education system as distance learning resources is quite complex and important task aimed at reducing the time of classroom students and release of real time for them to obtain the necessary competencies. The article draws attention to the methodology and organization of distance education. The positive and negative aspects of virtual interaction in the educational environment of its participants are considered. The main innovation and pedagogical directions and conditions of studying the course and disciplines are determined. Innovative processes of the educational environment, impose new requirements for the professional training of teachers, defining and formulating the purpose, the scope of the educational environment based on the needs of students and meet the requirements of the education system. The main requirements of the educational environment should include compliance with educational standards aimed at improving the quality of professional training of students. Modernization of higher education has a positive impact on the activities of the teaching staff, improving and optimizing the main components of the learning process of students, expanding the theoretical and pedagogical methods and modeling educational institutions in an innovative educational system. The emergence of new forms of education is a natural process of the education system to the modern needs of society associated with changes in scientific,technical and information architectonics.