Concepts of accounting theory. Tutorial

The training manual analyzes the fundamental concepts of accounting theory. The main concepts of accounting are streamlined by an increase in the degree of complexity: the traditional concept of facts of economic life, the market concept of a contractual (constructive) obligation, a holding concept of console financial statements, a promising concept of business accounts and integrated reporting.
meets the requirements of federal state educational standards of higher education of the latest generation.
Designed for undergraduates, graduate students, doctoral students, as well as teachers of economic faculties and universities, students of continuing education and retraining courses