International Financial Reporting Standards. Textbook

The textbook describes the procedure for the formation of financial reporting on IFRS in comparison with Russian national legislation on accounting financial accounting and financial statements. The principles of accounting, the methodology for accounting for assets, capital, obligations, income, expenses, economic facts and financial transactions, and the requirements for the formation of quality information in financial statements are considered. For each accounting object, general features and the difference in the regulations of Russian regulatory acts on accounting financial accounting and IFRS are systematized. Each chapter is accompanied by control questions and tests. Glossary of the terminology of IFRS is given.
For university students, graduate students, teachers. Will be useful in the practice of business entities.
2nd edition, processed and supplemented