The textbook was prepared by a team of teachers of the Financial University under the Government of the Russian Federation, who have extensive experience in universities and are engaged in scientific research on the theory and practice of modern domestic and foreign accounting.
Contains all program questions on the academic discipline "Accounting". The material is presented on the basis of the current accounting regulations in the Russian Federation, which correspond to International Financial Reporting Standards.
Meets the requirements of the federal state educational standards of higher education of the latest generation.
For university students studying in the field of training 38.03.01 "Economics", students of centers and advanced training courses. It can be used by accountants and other economists, as well as managers of enterprises and organizations.
The textbook analyzes the system of international financial reporting Standards (IFRS): its principles, formation, advantages and feasibility of implementation.
All IFRS are considered: presentation of financial statements; inventories; statement of cash flows; accounting policies, changes in accounting estimates and errors; contracts, etc. The financial lease is also reflected in the lessee's statements under RAS and IFRS, etc.
Meets the requirements of the federal state educational standards of higher education of the latest generation.
For students studying in the areas of "Economics" and "Management", as well as for everyone who wants to improve their level in the field of preparing consolidated financial statements.
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