ANALYSIS OF FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH IFRS
Authors:
Type:
Textbook
ISBN:
978-5-16-016377-2
Status:
In work
Language:
Russian
Quantity of pages:
276
Publisher:
INFRA-M Academic Publishing LLC.
Abstract (English):
The textbook introduces modern methods and techniques for analyzing the activities of a commercial organization using the information contained in its financial statements prepared in accordance with International Financial Reporting Standards. Considerable attention is paid to the disclosure of calculation and analytical procedures for identifying and quantifying the impact of factors on the level of business performance. The presentation of each chapter is accompanied by practical calculation and analytical materials using the "cross-cutting task" technique, the initial information base of which is the actual financial statements of the company prepared in accordance with IFRS. After each chapter, there are control questions and tests for self-control. The tutorial includes a practical business game in the form of a built-in "Workbook". It is a solution of interrelated tasks using practical materials — the financial statements of a real commercial organization — and illustrates all the methodological methods of analysis contained in the textbook. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students of higher educational institutions studying under bachelor's and master's degree programs in Economics, as well as teachers and postgraduates of economic specialties, students of the system of professional training and advanced training of accountants, auditors, financial managers, practitioners of financial and analytical services of organizations.
The textbook introduces modern methods and techniques for analyzing the activities of a commercial organization using the information contained in its financial statements prepared in accordance with International Financial Reporting Standards. Considerable attention is paid to the disclosure of calculation and analytical procedures for identifying and quantifying the impact of factors on the level of business performance. The presentation of each chapter is accompanied by practical calculation and analytical materials using the "cross-cutting task" technique, the initial information base of which is the actual financial statements of the company prepared in accordance with IFRS. After each chapter, there are control questions and tests for self-control. The tutorial includes a practical business game in the form of a built-in "Workbook". It is a solution of interrelated tasks using practical materials — the financial statements of a real commercial organization — and illustrates all the methodological methods of analysis contained in the textbook. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students of higher educational institutions studying under bachelor's and master's degree programs in Economics, as well as teachers and postgraduates of economic specialties, students of the system of professional training and advanced training of accountants, auditors, financial managers, practitioners of financial and analytical services of organizations.
