Стандарты финансовой отчетности в корпоративном бизнесе/STANDARDS OF FINANCIAL REPORTING IN CORPORATE BUSINESS (290,00 руб.)

Куницына СТАНДАРТЫ ФИНАНСОВОЙ ОТЧЕТНОСТИ В КОРПОРАТИВНОМ БИЗНЕСЕ УЧЕБНОЕ ПОСОБИЕ (на английском языке) Направление подготовки 38.04.08 – Финансы и кредит Магистерская программа «Корпоративные финансы» Магистратура N. N. Kunitsyna STANDARDS OF FINANCIAL REPORTING IN CORPORATE BUSINESS EDUCATION GUIDANCE (Course lectures) Direction 38.04.08 – Finance and credit Master programme «Corporate finance» Qualification – Master Ставрополь 2017 УДК 336.6(075.8) ББК 65.290–93 я73 К 91 Печатается по решению редакционно-издательского совета Северо-Кавказского федерального университета Рецензенты: д-р экон. наук, доцент А. <...> TECHNIQUE OF THE FINANCIAL STATEMENT CREATION 2.1. <...> INTERNATIONAL FINANCIAL REPORTING STANDARDS AND DISCLOSURE OF INFORMATION 3.1. <...> Tasks of teaching discipline are: a statement of the basic principles of IFRS, determination of their content; studying of the standards of IFRS applicable to the financial organizations; studying of techniques of creation of the financial reporting on IFRS; acquisition of skills of creation of the financial reporting on IFRS; carrying out the analysis of the financial reporting on IFRS; identification of problems and determination of prospects of application by the financial system. <...> This is because nearly all users are making economic decisions, for example: (a) to decide when to buy, hold or sell an equity investment; (b) to assess the accountability of management; (c) to assess the ability of the entity to pay and provide other benefits to its employees; 6 (d) to assess the security for amounts lent to the entity; (e) to determine taxation policies; (f) to determine distributable profits and dividends; (g) to prepare and use national income statistics; (h) to regulate the activities of entities. <...> For example, a complete depiction of a group of assets would include, at a minimum, a description of the nature of the assets in the group, a numerical depiction of all of the assets in the group, and a description of what the numerical depiction represents (for example, original cost, adjusted cost or fair value). <...> The elements directly related to the measurement of financial position in the balance sheet are assets, liabilities and equity. <...> The elements directly related to the measurement of performance in the income statement are income and expenses. <...> The statement of changes in financial position usually reflects income statement elements and changes in balance sheet elements. <...> The presentation of these elements in the balance sheet and the income statement involves <...>