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Accounting (financial) statements
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The textbook outlines the theoretical foundations and describes the practice of forming accounting (financial) statements in accordance with Russian regulatory documents.
The essence of the main elements of financial statements is revealed, as well as the influence of various factors on its information content. The preparatory work preceding the preparation of the financial statements is considered in detail, along with article—by-article methods for forming basic forms and explanations for accounting (financial) statements and recommendations for correcting errors in accounting and reporting. The composition and content of the consolidated financial statements are outlined.
Meets the requirements of the latest generation of federal state educational standards for higher education.
For university teachers, graduate students, students enrolled in economic training programs, trainees of the training, retraining and advanced training system, as well as for practicing accountants.
INFRA-M Academic Publishing LLC.
Title: Accounting (financial) statements
Description:
The textbook outlines the theoretical foundations and describes the practice of forming accounting (financial) statements in accordance with Russian regulatory documents.
The essence of the main elements of financial statements is revealed, as well as the influence of various factors on its information content.
The preparatory work preceding the preparation of the financial statements is considered in detail, along with article—by-article methods for forming basic forms and explanations for accounting (financial) statements and recommendations for correcting errors in accounting and reporting.
The composition and content of the consolidated financial statements are outlined.
Meets the requirements of the latest generation of federal state educational standards for higher education.
For university teachers, graduate students, students enrolled in economic training programs, trainees of the training, retraining and advanced training system, as well as for practicing accountants.
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