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1

1941-, Alexander David, and Nobes Christopher, eds. International financial reporting standards: Context, analysis and comment. Routledge, 2008.

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2

Bloomer, Carrie. The IASC-U.S. comparison project: A report on the similarities and differences between IASC standards and U.S. GAAP. 2nd ed. Financial Accounting Standards Board, 1999.

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3

Barile, John. IFRS compass: IT systems implications. AICPA, 2011.

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4

United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Financial Management, the Budget, and International Security. Oversight hearing on expensing stock options: Supporting and strengthening the independence of the Financial Accounting Standards Board : hearing before the Financial Management, the Budget, and International Security Subcommittee of the Committee on Governmental Affairs, United States Senate, One Hundred Eighth Congress, second session, April 20, 2004. U.S. G.P.O., 2004.

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5

Board, International Accounting Standards, ed. A guide through International Financial Reporting Standards (IFRSs) 2008: Including the full text of the Standards and Interpretations and accompanying documents issued by the International Accounting Standards Board as approved at 1 July 2008 : with extensive cross-references and other annotations. International Accounting Standards Committee Foundation, 2008.

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6

Götz, Jan. Überschuldung und Handelsbilanz: Zur Ableitung einer insolvenzrechtlichen Überschuldung aus den Rechnungslegungsvorschriften des Handelsgesetzbuches und des International Accounting Standards Board. Duncker und Humblot, 2004.

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7

John, Flower. European financial reporting: Adapting to a changing world. Palgrave Macmillan, 2004.

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8

International Accounting Standards Committee. Leases: Proposed international accounting standard. International Accounting Standards Committee, 1997.

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9

International Accounting Standards Committee., ed. Leases: Proposed international accounting standard. International Accounting Standards Committee, 1997.

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10

Board, International Accounting Standards. International Accounting Standard 36 Impairment of assets, and International Accounting Standard 38 Intangible assets. IASB, 2004.

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11

Committee, International Accounting Standards. Income taxes: Proposed international accounting standard. International Accounting Standards Committee, 1994.

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12

International Accounting Standards Committee. Cash flow statements: International Accounting Standard. InternationalAccounting Standards Committee, 1992.

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13

International Accounting Standards Committee. Intangible assets: Proposed international accounting standard. International Accounting Standards Committee, 1997.

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14

International Accounting Standards Committee. Employee benefits: Proposed international accounting standard. (International Accounting Standards Committee), 1996.

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15

International Accounting Standards Committee. Intangible assets: Proposed international accounting standard. International Accounting Standards Committee, 1995.

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16

International Accounting Standards Committee. Proposed international accounting standard: Investment property. International Accounting Standards Committee, 1999.

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17

Ivanov, Yuriy, Tat'yana Homenko, Andrey Tatarinov, et al. Fundamentals of National Accounting (international standard). INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1958351.

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Abstract:
The textbook examines the main provisions of the international standard in the field of national accounting — the System of National Accounts 2008. The fundamental concepts of the system of national accounts are described, such as the concept of economic production and the concept of income, which determine the content of the main indicators of the system, the content of such categories as "economic operation" and "economic asset" is explained. Recent changes are given in the interpretation of a number of important economic transactions, such as spending on research and development, on the acquisition of weapons systems, the issuance of financial intermediation services, the issuance of central bank services. The system of key accounts and its main indicators, such as gross domestic product, gross national income, gross national disposable income, national wealth, as well as methods of their calculation are characterized. The tasks, tests and control questions for all topics are given, as well as a dictionary of the most important terms of the system of national accounts in Russian and English and a list of recommended literature.
 The system of national accounts is a special system of ordering data on an innumerable number of economic transactions carried out by a multitude of economic entities. This ordering, based on the most important concepts and definitions of the system of national accounts, allows us to show the relationship between the most significant aspects of the economic process, which is necessary for decision-making by public authorities on the formation of economic policy. The study of the system of national accounts should contribute to the development of economic thinking.
 Meets the requirements of the federal state educational standards of higher education of the latest generation.
 It is intended primarily for undergraduate and graduate students studying in the field of Economics.
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18

Committee, International Accounting Standards. Inventories: Proposed statement [of] International Accounting Standard. IASC, 1991.

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19

International Accounting Standards Committee. Earnings per share: Proposed international accounting standard. International Accounting Standards Committee, 1996.

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20

International Accounting Standards Committee. Impairment of assets: Proposed international accounting standard. International Accounting Standards Committee, 1997.

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21

International Accounting Standards Committee. Interim financial reporting: Proposed international accounting standard. International Accounting Standards Committee, 1997.

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22

Committee, International Accounting Standards. Financial instruments: Proposed statement [of] International Accounting Standard. International Accounting Standards Committee, 1991.

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23

Committee, International Accounting Standards. Income Taxes: International Accounting Standard IAS 12 (revised). International Accounting Standards Committee, 1996.

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24

International Accounting Standards Committee. Accounting for taxes on income: Proposed statement [of] International Accounting Standard. IASC, 1989.

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25

International Accounting Standards Committee. Cash flow statements: Proposed statement [of] International Accounting Standard. IASC, 1991.

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26

International Accounting Standards Committee. Capitalisation of borrowing costs: Proposed statement [of] International Accounting Standard. IASC, 1991.

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27

Wagenhofer, Alfred. Internationale Rechnungslegung / bearbeitet von Alfred Wagenhofer. 7th ed. Linde, 2010.

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28

John, Previts Gary, American Institute of Certified Public Accountants., and Symposium on Financial Reporting and Standard Setting (1990 : Wharton School), eds. Financial reporting and standard setting: A symposium. The Institute, 1991.

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29

International Accounting Standards Committee. Proposed International Accounting Standard: Events after the balance sheet date. International Accounting Standards Committee, 1998.

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30

International Accounting Standards Committee. Provisions, contingent liabilities and contingent assets: Proposed international accounting standard. International Accounting Standards Committee, 1997.

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31

Goldschmidt, Yaaqov. Inflation adjustments of financial statements: Applications of International Accounting Standard 29. Agriculture and Rural Development Dept., World Bank, 1991.

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32

Board, Accounting Standards. The role of the accounting standards board: Accounting standard-setting in a changing environmen. Accounting Standards Board, 2005.

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33

International Federation of Accountants. Public Sector Committee. Glossary of defined terms: IPSAS1 to IPSAS 12. International Federation of Accountants, 2001.

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34

Gilfedder, Doreen. The grasshoppers and the great cattle: An exploration of participation in the ASB's standard-setting process. Dublin City University Business School, 1997.

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35

Board, International Accounting Standards. International Financial Reporting Standard for Small and Medium-sized Entities: IFRS for SMEs. International Accounting Standards Board, 2009.

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36

Board, Financial Accounting Standards, ed. International accounting standard setting: A vision for the future : report of the FASB. Financial Accounting Standards Board, 1999.

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37

International Federation of Accountants. International Public Sector Accounting Standards Board., ed. Glossary of defined terms: IPSAS 1 to IPSAS 21. International Federation of Accountants, 2005.

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38

International Accounting Standards Committee., ed. Proposed international accounting standard, agriculture: Exposure draft E65 : issued for comment by 31 January 2000. International Accounting Standards Committee, 1999.

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39

International Federation of Accountants. International Public Sector Accounting Standards Board. Revenue from non-exchange transactions (including taxes and transfers): Propsed international public sector accounting standard. International Federation of Accountants, 2006.

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40

Zeff, Stephen A., and Kees Camfferman. Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001-2011. Oxford University Press, 2018.

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41

Kleinman, Gary, and Asokan Anandarajan. International Auditing Standards in the United States. Business Expert Press, 2014.

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42

Hussey, Roger, and Audra Ong. Pick a Number: The U. S. and International Accounting. Business Expert Press, 2018.

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43

Aiming for Global Accounting Standards. Oxford University Press, 2015.

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44

International Auditing Standards in the United States: Comparing and Understanding Standards for ISA and PCAOB. Business Expert Press, 2014.

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45

International Auditing Standards in the United States: Comparing and Understanding Standards for ISA and PCAOB. Business Expert Press, 2021.

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46

Kleinman, Gary, and Asokan Anandarajan. International Auditing Standards in the United States: Comparing and Understanding Standards for ISA and PCAOB. Business Expert Press, 2014.

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47

Rayman, R. A. Accounting Standards: True or False? Taylor & Francis Group, 2013.

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48

Rayman, R. A. Accounting Standards: True or False? Taylor & Francis Group, 2013.

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49

Hussey, Roger, and Audra Ong. Pick a Number: Internationalizing U. S. Accounting. Business Expert Press, 2014.

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50

Pick a Number: Internationalizing U. S. Accounting. Business Expert Press, 2014.

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