The training manual highlights the methodological aspects of the development of financial reporting in Russia and abroad. Particular attention is paid to modern models of accounting (financial) reporting. The concept, composition, normative regulation of the organization’s accounting (financial) reporting, as well as the basic principles of its compilation are considered. The essence, types and structure of articles of the balance sheet, financial results of the organization are revealed. The contents of the appendices to the balance sheet and the financial results report are presented.