The book “Formation and Accounting of Taxable Indicators”, created by the team of authors, is an important work that will be of interest to both professional accountants and students studying economics and finance . In an ever-changing legal and economic environment, this book is becoming a handbook for anyone seeking to understand the intricacies of taxation and accounting. The main theme of the book is a deep and comprehensive study of taxable indicators, their formation and accounting. The authors, with extensive experience in the field of accounting and taxation, offer the reader a detailed analysis of various aspects related to taxation. They consider how to properly account for income and expenses, as well as how to form a taxable base taking into account the current rules and regulations. The book is imbued with practical examples and cases, which makes the material accessible and understandable even for those who are just starting their way in accounting. This work will be especially useful for accountants working in small and medium-sized businesses, as well as those engaged in tax consulting. Students studying accounting and taxation will find valuable information in the book that will help them prepare for exams and master practical skills. The book may also be of interest to entrepreneurs who want to better understand how to manage their finances and minimize tax risks. The topics raised in the book cover a wide range of issues, from the basics of accounting to the complex nuances of taxation. The authors emphasize the importance of the correct formation of taxable indicators, which directly affects the financial condition of the company. They discuss current changes in legislation and offer recommendations for their implementation in practice. This makes the book not only a theoretical manual, but also a practical guide for professionals. The style of the authors is distinguished by clarity and accessibility of the presentation . They use understandable language, avoiding overly complex terms, which allows the reader to easily absorb material. The book is filled with illustrations, diagrams and tables, which makes the learning process more visual and fascinating. This approach allows readers not only to obtain theoretical knowledge, but also to learn how to apply them in practice. The team of authors working on this book consists of experienced professionals who have many publications and research in the field of accounting and taxation. Their joint work was the result of in-depth analysis and generalization of practical experience, which gives the book special value. If you are looking for a book that will help you understand the complex issues of taxation and accounting, “Formation and accounting of taxable indicators” will become your reliable assistant. It will not only increase your knowledge, but also help you become more confident in your professional activities. Read, study and apply the knowledge gained in practice - and you will see how your work will become more efficient and effective.