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In the textbook the system of the international standards of the financial reporting (IFRS) is analysed: her principles, formation, advantages and expediency of introduction. MFSO are considered all: submission of financial statements; stocks; report on cash flow; accounting policies, changes in the estimated accounting estimates and mistakes, turnkey contracts, etc. Also reflection of financial rent is given in the reporting of the tenant under RAS and MFSO, etc. For the students studying in the Economy and Management directions and also for all comers to increase the level in the field of a training of the consolidated reporting.

The sixth edition of the textbook was prepared by a team of teachers of the FSBU VO "Financial University under the Government of the Russian Federation" for university students studying in the field of preparation "Economics." The textbook contains all the program questions on the academic discipline "Financial Accounting". The presentation is based on the current legislative and regulatory framework of the Russian Federation, taking into account the requirements of international financial reporting standards. The material of the publication includes a large number of examples, diagrams and for each topic contains test questions and test tasks. It meets the requirements of the Federal State Educational Standard of Higher Education of the latest generation. For university students enrolled in the direction of "Economics" (qualification "Bachelor"), students of centers and advanced training courses. Can be used by accountants, economists and managers of organizations.