The international standards of the financial reporting
The book represents the unique project executed by the command of leading experts in the field of methodology and practical application ISO.
In the book substantive provisions of the International standards of the financial reporting and Interpretations ISO which have undergone to changes for the period with 2003 on 2005, and also the new standards accepted by Board on ISO per 2003-2005 are considered.
The precise and clear statement of practical aspects of job with the certain standards is illustrated also to the book by set of the examples containing comparisons with norms of drawing up of the reporting, operated before coming into force of the changed standards, and also feature of their application in conditions of the Russian legislation and the Russian economic realities. In the application the list of the basic terms and their equivalents in English, corresponding is presented to terms in official text ISO.
For proprietors and heads of the companies practising advisers, auditors, professional bookkeepers, financial analysts, science officers, and also students, post-graduate students and teachers of economic high schools and faculties.