Abstract (English):
The textbook reveals the conceptual foundations of the preparation and presentation of accounting (financial) statements, its composition and content, the procedure for the formation of accounting indicators of individual accounting statements, the basics and methodological aspects of the preparation of consolidated financial statements. In accordance with the course program, questions for self-control, tests and practical tasks for the formation of accounting indicators of accounting (financial) statements of a commercial organization are presented. Meets the requirements of the latest generation of federal state educational standards for higher education. For students of higher educational institutions studying the discipline "Accounting (financial) reporting" and studying in the educational programs of higher education in the field of 38.03.01 "Economics" and specialty 38.05.01 "Economic security", as well as other economic specialties.