National financial reporting standards adequate to the international standards of the financial report

The textbook discusses national financial statements in the aspect of their compliance and non -compliance with international financial statements. The textbook is intended for students in the field of training 38.04.01 Economics by the master"s program International Accounting and Audit. The educational program for the preparation of masters has international accreditation (certificate of international accreditation of June 24, 2015, issued for a period until December 31, 2021 by the Association of certified certified accountants (ASU)) The author of the textbook is a professor at the Audit and Corporate Reporting Department of the Financial University under the Government of the Russian Federation, Doctor of Economics, Professor Sotnikova Lyudmila Viktorovna