Federal accounting standards: Practical commentary

This book contains all the current provisions (standards) on accounting (PBU and FSBU) and all methodological instructions prepared in pursuance of a program for reforming accounting in accordance with IFRS, taking into account all the latest changes. We tried to give each of them a practical comment in which the information is systematized in such a way that it will be easier for you to perceive its logic and the essence, and specific examples, analyzing which, even a novice accountant will understand how to correctly reflect various operations, assets and facts of economic activities of the organization.
All PBU and the FSBU are analyzed in the context of the current legislation, taking into account the requirements of methodological recommendations and other official documents of the Ministry of Finance of Russia and the Ministry of Taxes and Enterprise of Russia.
Materials are prepared using the guarantor system.
The book is addressed to a wide range of readers, accountants and heads of enterprises and organizations of all forms of ownership. It can be used as a textbook in studying the theory and practice of accounting