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The textbook reveals the methodological principles of accounting, preparation and use of financial statements of foreign countries. The purpose of this textbook is to provide students with in-depth theoretical knowledge and practical skills in the organisation of accounting in foreign countries, the ability to use accounting information in management, which will help to increase the competitiveness of accounting, audit and financial management specialists, help to understand the prerequisites and directions of the accounting reform process being implemented in Ukraine, broaden their horizons and equip them with knowledge for the practical application of International Accounting Standards and financial reporting. The publication is intended for teachers and students of economics, students of postgraduate education, undergraduates and postgraduates. The textbook will also be useful to practicing accountants, financiers, auditors, managers, businessmen who submit financial statements to foreign investors and study foreign accounting experience for the purpose of using it in their professional activities.