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From the publisher:

The textbook covers the legislative and regulatory support of reporting, its purpose, information needs of reporting consumers; reporting composition, requirements and principles of preparation, the impact of accounting policies on reporting indicators; preparatory work before reporting, the procedure for reviewing, submitting and publishing company reports. The textbook describes in detail the relationship between financial statements and the Chart of Accounts, their structure, and the methodology for preparing financial statements - Balance Sheet, Income Statement, Cash Flow Statement, Statement of Equity, Notes to the Annual Financial Statements - and outlines the methodology for reconciling their indicators. The textbook also describes the composition, structure and methodology of tax, statistical and special reporting. The textbook will be useful not only for students, but also for practitioners.