Ebook: Финансовая бухгалтерская отчетность организация железнодорожного транспорта

The textbook sets out the purpose of financial accounting statements in railway transport, the content and procedure for its formation, which developed at the second stage of reforming the industry's economic management; covers the entire set of accounting and reporting procedures performed when preparing financial accounting statements; presents the procedure for forming each of its indicators; discloses the content of procedures for its consolidation, consolidated reporting, transformation. When disclosing the content of individual indicators of financial accounting statements, they are compared with the indicators of tax reporting in international financial reporting standards. Practical examples and diagrams are given. The textbook is intended for students of economic specialties of railway transport universities and can be used by teachers, graduate students, researchers and practitioners in the system of advanced training.