International financial reporting standards: material and intangible assets. Practice of application

The textbook contains a structured presentation of the conceptual foundations of the submission of financial reports, IFRS (IAS) 16 “Fixed assets”. IFFO (IAS) 2 “reserves”, IAS 40 “Investment Real Estate”, IFRS (IAS) 38 “Intangible assets”, IFRS (IFRS) 5 “Non -current assets intended for sale, and terminated activities”. Fragments of the disclosure of information in the financial statements in accordance with the IFRS are given more than 50 Russian and foreign companies. The choice of financial reporting of companies is an exclusively subjective judgment of the authors of the textbook, is aimed at explaining the individual provisions of the IFRS and is not an advertisement or popularization of individual business entities.

In the text of the textbook, examples are subdivided using examples - practice of application; examples of professional judgment; examples-clarification; Examples of disclosure of information. According to the results of each paragraph, questions are presented for self -testing and tests that help structure theoretical knowledge and pay attention to the most significant information blocks of the IFRS. Fell the requirements of federal state educational standards of higher education of the latest generation. For students in the areas of preparation of undergraduate and graduate on 03/38/01 "Economics" and 38.04.08 "Finance and Credit".