Plekhanov Russian University of Economics (Department of Accounting and Taxation, Professor)
Russian Federation
The material of the textbook is systematized by topics and covers a full range of issues related to International financial reporting standards. The textbook contains requirements for the results of the development of the discipline, the program, the theme of practical and seminar classes, forms of independent work, control issues and evaluation system, educational and methodological support of the discipline. The textbook is illustrated with tables, figures, accounting schemes, examples of practical situations. In each Chapter there are control questions; also in the edition tests and options of the correct answers are given. The textbook is written with the information support of ATP "ConsultantPlus". Normative legal documents are relevant as of 01.01.2018. It corresponds to the Federal state educational standard of higher education of the last generation. It is intended for students of higher educational institutions studying in the direction of "Master of Economics".
Accounting, accounting concepts, IFRS, accounting history, national systems of accounting