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Abstract

<jats:p>The textbook reveals the concept of reporting by economic entities and its individual types, examines the information needs of users of reporting, regulatory regulation and general requirements for accounting (financial) reporting. The composition, content and procedure for the formation of accounting (financial) statements, the basis for the formation of consolidated financial statements in accordance with international financial reporting standards are considered in detail. For students studying in the system of secondary vocational education in the specialty "Economics and accounting (by industry)", students of non-accounting specialties.</jats:p>

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Keywords

reporting financial accounting formation statements

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