Accounting in Foreign Countries




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Igor Sikorsky Kyiv Polytechnic Institute


The textbook contains the main provisions for the organization of accounting, preparation and analysis of financial statements in foreign countries. The essence of the assets, liabilities and equity of the enterprise in accordance with International Financial Reporting Standards is disclosed. The main types of accounting systems are analysed, their features are determined. The methodology of accounting for elements of assets, capital and liabilities in accordance with International Financial Reporting Standards, as well as the procedures for preparing financial statements under the terms of different accounting systems are given. The basic methodological provisions of management accounting are considered. This textbook is designed for students specialty 051 “Economics”, will be useful for accountants, financiers who prepare and submit financial statements in accordance with international financial accounting standards.


Ключові слова

accounting, international standards, financial statements, assets, equity, obligation

Бібліографічний опис

Skorobogatova, N. Accounting in Foreign Countries [Electronic resource] : a textbook for students studying for specialty 051 “Economics”, specializations “International economics” / N. Skorobogatova ; Igor Sikorsky Kyiv Polytechnic Institute. – Electronic text data (1 file: 1,79 МB). – Kyiv : Igor Sikorsky KPI, 2020. – 162 p. – Title from the screen.