27 Federal Accounting Standards
This book contains all the current accounting regulations (standards) (PBU and FSB) and all methodological guidelines prepared in pursuance of the Accounting Reform Program in accordance with IFRS, taking into account all recent changes. We tried to give a practical comment to each of them, in which the information is systematized in such a way that it will be easier for you to perceive its logic and essence, and with concrete examples, analyzing which, even a novice accountant will understand how to correctly reflect various transactions, assets and facts of an organization's economic activity in accounting. All PBU and FSB have been analyzed in the context of current legislation, taking into account the requirements of methodological recommendations and other official documents of the Ministry of Finance of Russia and the Ministry of Internal Affairs of Russia. The book is addressed to a wide range of readers, accountants and managers of enterprises and organizations of all forms of ownership. It can be used as a teaching aid when studying the theory and practice of accounting.
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