The modern system of accounting and reporting is in the process of reforming, and a particularly important component of the reform is the modifi cation of fi nancial reporting, since on its basis decisions are made on the development of the economic system by investors and other stakeholders, namely: the maximum expansion of the circle of information users; presentation of information related to the implementation of the planning function; provision of non-financial reporting refl ecting the value of the organization and preparation of non-fi nancial reporting; reflection of financial information on human capital, brands, innovation, provision of fi nancial environmental and social reporting; formation of general user orientation of fi nancial statements.
In the textbook the system of the international standards of the financial reporting (IFRS) is analysed: her principles, formation, advantages and expediency of introduction. MFSO are considered all: submission of financial statements; stocks; report on cash flow; accounting policies, changes in the estimated accounting estimates and mistakes, turnkey contracts, etc. Also reflection of financial rent is given in the reporting of the tenant under RAS and MFSO, etc. For the students studying in the Economy and Management directions and also for all comers to increase the level in the field of a training of the consolidated reporting.
The material of the textbook is systematized by topics and covers a full range of issues related to International financial reporting standards. The textbook contains requirements for the results of the development of the discipline, the program, the theme of practical and seminar classes, forms of independent work, control issues and evaluation system, educational and methodological support of the discipline. The textbook is illustrated with tables, figures, accounting schemes, examples of practical situations. In each Chapter there are control questions; also in the edition tests and options of the correct answers are given. The textbook is written with the information support of ATP "ConsultantPlus". Normative legal documents are relevant as of 01.01.2018. It corresponds to the Federal state educational standard of higher education of the last generation. It is intended for students of higher educational institutions studying in the direction of "Master of Economics".
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