INTERNATIONAL FINANCIAL REPORTING STANDARDS: TANGIBLE AND INTANGIBLE ASSETS. APPLICATION PRACTICE
Authors:
Type:
Textbook
ISBN:
978-5-16-017242-2
Status:
In work
Language:
Russian
Quantity of pages:
293
Publisher:
INFRA-M Academic Publishing LLC.
Abstract (English):
The textbook contains a structured presentation of the Conceptual Framework for the presentation of financial statements, IFRS (IAS) 16 "Fixed Assets", IFRS (IAS) 2 "Inventories", IFRS (IAS) 40 "Investment Property", IFRS (IAS) 38 "Intangible Assets", IFRS (IFRS) 5 "Non-current Assets held for Sale and Discontinued operations". Fragments of information disclosure in financial statements in accordance with IFRS of more than 50 Russian and foreign companies are given. 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 - professional judgment; examples-explanations; examples - disclosure of information. At the end of each paragraph, self-examination questions and tests 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 in bachelor's and master's degree courses 38.03.01 "Economics" and 38.04.08 "Finance and Credit".
The textbook contains a structured presentation of the Conceptual Framework for the presentation of financial statements, IFRS (IAS) 16 "Fixed Assets", IFRS (IAS) 2 "Inventories", IFRS (IAS) 40 "Investment Property", IFRS (IAS) 38 "Intangible Assets", IFRS (IFRS) 5 "Non-current Assets held for Sale and Discontinued operations". Fragments of information disclosure in financial statements in accordance with IFRS of more than 50 Russian and foreign companies are given. 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 - professional judgment; examples-explanations; examples - disclosure of information. At the end of each paragraph, self-examination questions and tests 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 in bachelor's and master's degree courses 38.03.01 "Economics" and 38.04.08 "Finance and Credit".
