Conceptual foundations of international financial reporting standards. Pyatov M.L., Smirnova I.A.

The proposed publication is a training manual focused on accountants, consultants, auditors and financial managers who form financial statements in IFRS and working with it, as well as students and teachers of economic universities involved in issues related to the practice of applying international standards financial accounting. The book reveals issues related to the interpretation of basic accounting principles within the framework of IFRS, interpretation for the purposes of developing IFRS of basic accounting categories (assets, obligations, capital, etc.).

Acquaintance with the book will allow you to understand the content of the foundations of the so -called economic school of accounting, which constitutes the ideological platform of the IFRS. The material contained in this paper serves as the basis for the analysis of information contained in the financial statements compiled by IFRS. In particular, working with the book proposed will be useful with a qualitative comparison of the content of accounting information formed according to Russian and international standards.

The material presented in the publication can serve as the basis for acquaintance and work with IFRS, which regulate the accounting procedure for specific assets, obligations, capital elements and operations with them.