International Financial Reporting Standards

Abstract

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.