International financial reporting standards. Tutorial. Nikolaeva O.E., Shishkova T.V.

This work is a textbook on financial accounting. It includes a brief copyright course of lectures on international accounting, which has been successfully read over the past years in many training centers. Also, a large number of methodological materials are presented here, on the basis of which the main features of accounting of accounting records are studied; concepts, principles and methods of accounting in accounting systems and reporting of developed countries; Problems and procedures for preparing financial reports. The main terminology is given in English taking into account its features in different countries, the forms of reports are given in parallel in two languages. Much attention in the work is paid to international financial reporting standards (IFRS) and the problems of the transition to these standards.

The textbook fully complies with the program for advanced training of professional accountants and auditors (special course 1.7).

For managers, accountants of enterprises, auditors, students of advanced training courses, teachers and students of economic universities, as well as everyone who is interested in studying modern accounting.