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The author covers the legislative and regulatory regulation of reporting, its purpose, information needs of users of reporting; composition of reporting, requirements and principles of preparation, the impact of accounting policies on reporting indicators; preparatory work before reporting, methods of preparation of reporting forms and comparability of its individual indicators, the procedure for reviewing, submitting and publishing company reports. The relationship of financial statements with the Chart of Accounts, structure, and methods of preparation of financial statements - Balance Sheet (Statement of Financial Position), Statement of Financial Performance (Statement of Comprehensive Income), Cash Flow Statement, Statement of Equity, Notes to the Annual Financial Statements, and Segment Information - are considered in detail, and the methodology for reconciling their indicators is outlined. The textbook also describes the composition, structure and methodology of consolidated, statistical and internal reporting.

The textbook is intended for students of the Accounting and Auditing programme of higher education institutions and a wide range of specialists.