Preparation and automation of reporting in IFRS. Diyatyan S.V., Bobrovnikov A.E.

The preparation and provision of financial statements are an integral part of the process of ensuring the vital activity of almost any company. On its basis, users of various groups make decisions in order to manage assets, assessing the profitability of investment, attracting borrowed funds, monitoring and distribution of risks, obtaining employment guarantees, etc. The book discusses issues of the theory and practical application of the basic principles of reporting in accordance with IFRS. The issues of automation of the process of building financial statements according to international standards are illustrated by the example of the applied solution “1C: ERP Management of the Enterprise”. The book is addressed to specialists, accountants, consultants and financial managers involved in the preparation of reporting on IFRS and working with it, as well as specialists in the implementation of automation systems. Students and graduate students studying financial disciplines can use the proposed publication to expand and consolidate the knowledge gained in the field of financial statements. For example, the book may be useful in conducting work in order to qualitative comparison of the content of the financial reporting indicators created in RAS and IFRS.