Accounting theory. 4th edition. Polkovsky A.L.

The textbook is prepared on the basis of the Federal Law "On Accounting" and the requirements of the IFRS. Issues in the field of accounting theory, international standards and adaptation of the Russian accounting system are considered. Much attention is paid to the organization of document management, technology and organization of accounting forms, financial statements. The textbook gives questions for self -control and tests. The material reveals the basic requirements for information formed in accounting in a market economy. For undergraduate students studying in the field of training "Economics".