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International financial reporting standards. Practice of application. Textbook

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Author:Малицкая Виктория Борисовна
Cover:Hard
Category:Business & Money
ISBN:978-5-16-017723-6
Dimensions: 145x17x215cm
The textbook contains a structured presentation of international financial statements (IFRS): IFFO (IAS) 1 "Presentation of financial statements", IFFO (IAS) 7 "Report on the movement of funds", IFFO (IAS) 34 "Intermediate financial statements", IAS (IAS ) 10 "Events after the reporting period", IFRS 23 "23" costs on borrowing ", IFRS (IAS) 33" Profit per share ".
The publication contains fragments of disclosure of information in financial statements in accordance with the IFRS of more than 20 Russian 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 -clarification, examples - disclosure of information. At the end of each paragraph, questions are presented for self -control and test tasks that help structure theoretical knowledge and pay attention to the most significant information blocks of the IFRS.
complies with the requirements of federal state educational standards of higher education of the latest generation.
For students of higher educational institutions students in the areas of training 03/38/01 "Economics" and 38.04.08 "Finance and Credit"
Author:
Author:Малицкая Виктория Борисовна
Cover:
Cover:Hard
Category:
  • Category:Business & Money
ISBN:
ISBN:978-5-16-017723-6

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