Textbook prepared by Academician of AENU, Doctor of Economics, Professor of Accounting and Auditing, National University of Food Technologies. The textbook states: "Accounting and financial reporting in developed countries. Principles of Financial Reporting and Consolidated Financial Reporting in Ukraine ”(Section 1); "Updated forms of financial reporting (including consolidated) and rules for their preparation" (Section 2).
Regulatory sources are presented, the establishment of the Committee on International Accounting Standards (IASB) and its impact on the international system financial accounting and international financial reporting and the implementation in Ukraine of the National Standards of Accounting, Financial Reporting and Consolidated Financial Reporting.