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Books on the topic 'Form of financial statements'

Author: Grafiati

Published: 3 June 2025

Last updated: 1 August 2025

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1

Rutherford, B. A. The doctrine of substance over form. Certified Accountant Publications, 1988.

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2

Board, Financial Accounting Standards, ed. Financial reporting by not-for-profit organizations: Form and content of financial statements : invitation to comment. Financial Accounting Standards Board of the Financial Accounting Foundation, 1989.

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3

Ponomareva, Lyudmila, and Natal'ya Stel'mashenko. Accounting (financial) statements. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1898405.

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The textbook provides a comprehensive understanding of the content and procedure for the preparation of reporting forms included in the annual accounting statements; reveals the stages of preparatory work preceding the preparation of accounting statements; analyzes typical errors made during its formation; provides a line-by-line commentary on filling out each of its forms in accordance with current federal accounting standards. The methodological material is illustrated with digital examples of accounting and filling out annual accounting forms. Meets the requirements of the feder

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4

Sigidov, Yuriy, Elena Oksanich, Galina Yasmenko, Irina Babalykova, and Vadim Bashkatov. Accounting (financial) statements. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/1991034.

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The textbook outlines the theoretical foundations and describes the practice of forming accounting (financial) statements in accordance with Russian regulatory documents. The essence of the main elements of financial statements is revealed, as well as the influence of various factors on its information content. The preparatory work preceding the preparation of the financial statements is considered in detail, along with article—by-article methods for forming basic forms and explanations for accounting (financial) statements and recommendations for correcting errors in accounting and reporting.

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5

Kurmanova, Aliya. Accounting (financial) statements. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2023978.

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The textbook reveals the conceptual foundations of the preparation and presentation of accounting (financial) statements, its composition and content, the procedure for the formation of accounting indicators of individual accounting statements, the basics and methodological aspects of the preparation of consolidated financial statements. In accordance with the course program, questions for self-control, tests and practical tasks for the formation of accounting indicators of accounting (financial) statements of a commercial organization are presented. Meets the requirements of the latest genera

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6

Sigidov, Yuriy, Natal'ya Moroz, Elena Oksanich, et al. Analysis of financial statements. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1844341.

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The textbook shows the role of financial statements in the formation of information necessary for internal and external users interested in it. The requirements for financial statements are defined, the methodology of its analysis is described in detail on a concrete example, taking into account the achievements of modern economic science. The possibilities of using the results of the analysis for the preparation, justification and adoption of strategic and tactical management decisions at different levels are considered. Meets the requirements of the federal state educational standards

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7

Institute, Pennsylvania Bar. Finding hidden assets: Tax forms & financial statements. Pennsylvania Bar Institute, 2000.

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8

Board, Financial Accounting Standards. Financial Reporting by Not-for-Profit organizations: Form and content of Financial Statements : invitation to comment. FASB, 1989.

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9

United States. Bureau of the Census. State of Iowa 2008 Financial Report, Fiscal Year Ended, June 30, 2008, Form F-66(IA-2), June 16, 2008. [publisher not identified], 2008.

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10

Institute, Pennsylvania Bar, ed. Finding income & hidden assets : tax forms & financial statements. The Institute, 1993.

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11

Whittington, Ray. Compilation and review manual. American Institute of Certified Public Accountants], 1992.

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12

Coopers & Lybrand (Firm), ed. Form and content of company accounts: Comprehensive coverage of disclosure requirements of the Companies Acts 1985 and 1989, FRSs, SSAPs and the Yellow Book. 5th ed. Croner, 1993.

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13

H, Jones Julie, and Massachusetts Continuing Legal Education, Inc. (1982- ), eds. Public company disclosure documents: A primer : preparation of annual reports, form 10-Ks, and proxy statements. Massachusetts Continuing Legal Education, 2002.

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14

Get'man, Viktor, Ol'ga Rozhnova, Svetlana Grishkina, et al. International Financial Reporting Standards. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1147319.

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The textbook analyzes the system of international financial reporting Standards (IFRS): its principles, formation, advantages and feasibility of implementation. All IFRS are considered: presentation of financial statements; inventories; statement of cash flows; accounting policies, changes in accounting estimates and errors; contracts, etc. The financial lease is also reflected in the lessee's statements under RAS and IFRS, etc. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students studying in the areas of

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15

American Institute of Certified Public Accountants. Auditing Standards Division. Illustrative auditor's reports on financial statements of employee benefit plans comporting with statement on auditing standards no. 58, reports on audited financial statements, December 15, 1988. AICPA, 1988.

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16

Massachusetts Corporation for Educational Telecommunications. Audited financial statements and other financial information: Massachusetts Corporation for Educational Telecommunications. [Arthur Andersen LLP], 1992.

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17

American Institute of Certified Public Accountants., ed. Illustrations of pro forma financial statements that reflect subsequent events. American Institute of Certified Public Accountants, 1991.

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18

1949-, Davis Anthony E., ed. Financial statements and trust accounts: Essential forms for law firms. American Bar Association, 2011.

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19

Malickaya, Viktoriya, Tat'yana Morozova, and Vladimir Shirobokov. International Financial Reporting Standards. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1870563.

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The textbook contains a structured presentation of International Financial Reporting Standards (IFRS): IFRS (IAS) 1 "Presentation of Financial Statements", IFRS (IAS) 7 "Statement of Cash Flows", IFRS (IAS) 34 "Interim Financial Statements", IFRS (IAS) 10 "Events after the reporting period", IFRS (IAS) 23 "Borrowing Costs", IFRS (IAS) 33 "Earnings per share". The publication contains fragments of information disclosure in financial statements in accordance with IFRS for more than 20 Russian companies. The choice of financial statements of companies is solely a subjective judgment of the

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20

Ermakova, Marina. Preparation and use of accounting (financial) statements. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2111842.

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The textbook is a systematic presentation of the principles and rules of documenting, reflecting in accounting registers and reporting the movement of accounting objects, and also reveals the essence and content of the main elements of accounting (financial) statements. It consists of two sections: accounting (financial) reporting technology and analytical capabilities of accounting (financial) reporting. The first section discusses in detail the preparatory work preceding the preparation of reports and the procedure for the formation of reporting forms. The second section presents a methodolo

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21

Coopers & Lybrand., ed. Form and content of company accounts: Comprehensive coverage of disclosure requirements of the Companies Act 1985, SSAPs, and the yellow book. 3rd ed. Financial Training, 1986.

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22

Grossmann, Birthe. Die Pro-forma-Berichterstattung in Deutschland: Eine empirische Untersuchung zum Informationsgehalt und zur Bewertungsrelevanz von Pro-forma-Ergebnissen. Lang, 2007.

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23

Koroleva, Elena. Fundamentals of the analysis of accounting (financial) statements. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1915793.

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The textbook contains theoretical material on the study of the discipline "Fundamentals of accounting (financial) reporting analysis", analytical tables, tasks and methodological recommendations for their implementation, questions for self-control, accounting forms. Meets the requirements of the federal state educational standards of secondary vocational education of the latest generation. It is intended for students of the secondary vocational education program in the specialty 38.02.01 "Economics and accounting (by industry)", as well as for teachers, specialists of analytical se

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24

Committee, American Institute of Certified Public Accountants Accounting and Review Services. Compilation of pro forma financial information: (AICPA, Professional standards, vol. 2, AR sec. 120). American Institute of Certified Public Accountants, 2005.

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25

Plaskova, Nataliya. Analysis of financial statements prepared in accordance with IFRS. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1121571.

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The textbook introduces modern methods and techniques for analyzing the activities of a commercial organization using the information contained in its financial statements prepared in accordance with International Financial Reporting Standards. Considerable attention is paid to the disclosure of calculation and analytical procedures for identifying and quantifying the impact of factors on the level of business performance. The presentation of each chapter is accompanied by practical calculation and analytical materials using the "cross-cutting task" technique, the initial information base of w

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26

Office, General Accounting. Financial audit: Rural Telephone Bank's 1988 financial statements : report to the Congress. The Office, 1990.

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27

Caregradskaya, Yuliya, Ol'ga Sobol', Lana Arzumanova, et al. International Financial Reporting Standards. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1897640.

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The textbook discloses the legal status and purpose of international financial reporting standards, defines the conceptual framework for the presentation of financial statements (financial statements), the composition of financial statements according to international standards, describes the disclosure of information about the assets of the organization, the reflection of financial results in accounting statements, the presentation of income tax information. Considerable attention is paid to the issue of preparation of financial statements by Russian organizations according to international s

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28

House, Commerce Clearing, and CCH Incorporated, eds. SEC handbook: Rules and forms for financial statements and related disclosures as of ... Commerce Clearing House, 1990.

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29

Office, General Accounting. Financial audit: Federal Housing Administration Fund's 1988 financial statements : report to the Congress. The Office, 1990.

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30

Shirobokov, Vladimir. Accounting (financial) statements in organizations of the agro-food complex. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2180076.

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The textbook has been prepared in accordance with the program of the discipline "Accounting (financial) reporting". Modern approaches to the formation and presentation of accounting (financial) statements by organizations of the agro-food complex are reflected. The conceptual provisions of the reporting of economic entities are disclosed. The methodology and methodology for the formation of balance sheet indicators, reports on financial results, changes in equity, cash flows, industry reporting forms, as well as the procedure for disclosing information in the notes to the reporting forms are d

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31

Cassidy, Peter G. Tolley's practical guide to the Financial reporting standard for smaller entities (FRSSE). Tolley, 1999.

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32

Office, General Accounting. Financial audit: Trans-Alaska Pipeline Liability Fund's 1988 financial statements : report to the Congress. The Office, 1989.

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33

Office, General Accounting. Financial audit: Trans-Alaska Pipeline Liability Fund's 1988 financial statements : report to the Congress. The Office, 1989.

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34

Parushina, Natal'ya, Oksana Gubina, Vitaliy Gubin, et al. Theory and practice of analysis of financial statements of organizations. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1023563.

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The textbook discusses the theoretical and practical aspects of the analysis of financial statements of organizations in various fields of activity. The theory and practice of the analysis of reporting forms are based on the use of modern regulatory documents in the field of accounting and tax accounting, auditing, statistics. The textbook reflects the features of the analysis of financial, accounting, tax, statistical reporting of organizations based on the use of a system of analytical indicators and the interconnection of reporting forms.&#x0D

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35

Kazakova, Nataliya, and Lyudmila Permitina. Fundamentals of analysis of accounting (financial) statements of the company. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1914230.

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The textbook discusses the basics of the analysis of accounting (financial) statements, including the disclosure of the features of the analysis of accounting indicators generated by RAS (FSBU) and IFRS; the basics of financial management as a set of tools and actions aimed at optimizing the financial model of the organization, providing an increase in the value of the company for shareholders and value for other stakeholders, as well as the rationale for decisions in areas of financial management. The theoretical material is accompanied by practical examples, control questions, tests and task

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36

Office, General Accounting. Financial audit: Trans-Alaska Pipeline Liability Fund's financial statements for 1985 : report to the Congress. The Office, 1986.

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37

Office, General Accounting. Financial audit: Trans-Alaska Pipeline Liability Fund's financial statements for 1985 : report to the Congress. The Office, 1986.

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38

Fernández, Jesús Antonio Romero. El derecho de información del accionista: Objeto, límites y forma de ejercicio. Marcial Pons, 2001.

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39

Office, General Accounting. Financial audit: DOE uranium enrichment activity financial statements: September 30, 1984 : report to the Secretary of Energy. The Office, 1986.

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40

Organisation for Economic Co-operation and Development. Working Group on Accounting Standards., ed. The Relationship between taxation and financial reporting: Income tax accounting. Organisation for Economic Co-operation and Development, 1987.

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41

Lee, E. Financial record keeping: An active-learning approach. DP Publications, 1991.

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42

Sigidov, Yuriy, Elena Oksanich, and Galina Yasmenko. Accounting and financial accounting. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1937130.

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The textbook outlines the most important aspects of accounting for financial accounting of assets, liabilities and capital of an organization, the concept, tasks and functions of accounting, regulatory regulation of accounting in the Russian Federation; describes the subject and method of accounting, types and structure of accounting accounts and rules for the formation of accounting records. The methods of accounting for financial accounting of assets, liabilities and capital of the organization are presented. The basics of the formation of accounting (financial) statements of an economic ent

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43

Ricardo, Rodríguez Silvero, ed. Nuevos modelos para la presentación de estados financieros, declaraciones juradas así como reglamentación para el uso de medios computacionales: Cuaderno de divulgación. 2nd ed. Rodríguez/Silvero Asociados, 2005.

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44

Morozova, Tat'yana, and Viktoriya Malickaya. International Financial Reporting Standards: tangible and intangible assets. Application practice. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1836225.

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The textbook contains a structured presentation of the Conceptual Framework for the presentation of financial statements, IFRS (IAS) 16 "Fixed Assets", IFRS (IAS) 2 "Inventories", IFRS (IAS) 40 "Investment Property", IFRS (IAS) 38 "Intangible Assets", IFRS (IFRS) 5 "Non-current Assets held for Sale and Discontinued operations". Fragments of information disclosure in financial statements in accordance with IFRS of more than 50 Russian and foreign companies are given. The choice of financial statements of companies is solely a subjective judgment of the textbook authors, is aimed at explai

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45

Society of Company and Commercial Accountants., ed. The Form and content of statutory accounts: Companies Act 1985 statutory formats of financial statements including the abridged published accounts, available to defined small and medium sized companies. Society of Company and Commercial Accountants, 1988.

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46

Russell, Neville, and Neville Russell Chartered Accountants. Tolley's Form & Content of Financial Statements. Hyperion Books, 1994.

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47

Neville, Russell. Form and Content of Financial Statements. Tolley Publishing Co Ltd, 1998.

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48

Lovell, Deborah. Form and Content of Financial Statements. Tolley Publishing, 1996.

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49

Mazars. Tolley's Form and Content of Financial Statements. Tolley Publishing, 1999.

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50

Tolley's Form and Content of Financial Statements. Tolley Publishing Co Ltd, 1999.

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