This book is addressed both to those who have long and seriously connected their work with accounting, taxes and finance, and to those who simply want to be aware of the advanced ideas and opinions of professionals. Here everyone will find something useful and new for themselves. Experts will discover interesting details and subtleties that only one of them understands. Businessmen starting their activities will get an idea of ​ ​ the system as a whole, that there is something remarkable in it; what to fear and what situations should be categorically avoided.