Международные стандарты финансовой отчетности

Abstract

The textbook contains a structured presentation of International Financial Reporting Standards (IFRS): IFRS (IAS) 1 "Presentation of Financial Statements", IFRS (IAS) 7 "Statement of Cash Flows", IFRS (IAS) 34 "Interim Financial Statements", IFRS (IAS) 10 "Events after the reporting period", IFRS (IAS) 23 "Borrowing Costs", IFRS (IAS) 33 "Earnings per share". The publication contains fragments of information disclosure in financial statements in accordance with IFRS for more than 20 Russian companies. The choice of financial statements of companies is solely a subjective judgment of the textbook authors, is aimed at explaining certain provisions of IFRS and is not an advertisement or popularization of individual business entities. In the text of the textbook, examples are divided into examples — practice of application, examples-explanations, examples — disclosure of information. At the end of each paragraph, self-control questions and test tasks are presented, which help to structure theoretical knowledge and pay attention to the most significant information blocks of IFRS. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students of higher educational institutions studying in the areas of training 38.03.01 "Economics" and 38.04.08 "Finance and credit".