The consolidated and separate financial statements: theory and practice of application in the Republic of Kazakhstan
The essence and significance of financial reporting standards, the prerequisites for their creation. The consolidated report of the company. The legislation in the field of accounting in the Kazakhstan. The consolidated and separate financial statements.
Подобные документы
A identify similarities between the accounting information system and the logistics system of an individual economic entity. The main characteristics and functions of accounting. The definition of the notion and the characteristics of logistics.
статья, добавлен 28.09.2016Carrying out a theoretical substantiation of the importance of recognizing bioenergy assets as an object of accounting, creating a multi-level model of their use functions. Advantages of displaying information about bioenergy assets in accounting.
статья, добавлен 08.01.2024The discourse of costs and their accounting in the context of the United Kingdom and Lithuania, the similarities and differences of concepts used in to both countries. The composition of costs in accounting in the UK. Peculiarities of cost documentation.
статья, добавлен 04.10.2021The formation of a methodological approach to managerial cost accounting. The organization of management accounting at poultry plants, the formation transaction costs and losses, as well as the formation of economic (real) profits of the organization.
статья, добавлен 28.09.2016To analyse the nature of customer and supplier settlements. The methods of settlement. The documentation of payments, organisation and control of accounting for settlements with customers and suppliers. Document flow chart for goods sold on credit.
статья, добавлен 28.07.2023The consignment note is the document for the cargo delivery calculation and provided services accounting. Analysis of operational processes related to the freight motor transport services. The introduction of electronic document on transport companies.
статья, добавлен 18.03.2018Practical recommendations for improving the system of accounting and auditing of environmental costs at agricultural enterprises in the context of greening. Clarified the concept of accounting and audit in the context of environmental protection.
статья, добавлен 28.04.2021Study of the features the peculiarities of the organization of accounting and control of electronic payments and improvement of their methodology in the context of debt repayment in the conditions of the use of information and communication technologies.
статья, добавлен 15.01.2024Сущность и основные положения международных стандартов бухгалтерской отчетности (International Accounting Standards). Анализ принципов международных стандартов учета. Сравнительная характеристика российской и международной систем учета и отчетности.
реферат, добавлен 12.10.2010Accounting firms using big data technology and their impact on the audit industry. Big data as an inevitable trend in information development. Big data audit, adaptation of accounting firms to time changes. Examining the impact of big data on auditing.
статья, добавлен 22.02.2021The objective necessity of its application at the enterprises of Ukraine in the current conditions of the state and development of the economy and market relations which requires the expansion of the range of its objects and methods of management.
статья, добавлен 08.05.2018The issue of integrated usage of strategic accounting instruments at national industrial enterprises. The achieving a synergy effect from the integrated usage of such instruments of the strategic accounting as EVA-analysis, AB-costing and DEA-analysis.
статья, добавлен 28.09.2016Features cost accounting auxiliary production. The order of reflection in the accounting operations of auxiliary production, as well as the distribution of costs between the main and auxiliary production. Supplying the production of water, electricity.
статья, добавлен 11.09.2018To assess the effectiveness of such software solutions, the authors critically evaluate existing approaches to determining the qualitative indicators that are expected to be obtained after the introduction of software innovations, propose to supplement.
статья, добавлен 22.01.2024Optimization of the management of economic institutions and the smart city. Improving of the accounting in a smart city in the conditions of the combined use of Internet of things technology and geographic information systems in sectors of the economy.
статья, добавлен 16.01.2024Standardization of tax audit functioning in the conditions of control paradigm change. Analysis of legislative, normative-legal acts, scientific achievements. Development of a multilevel model of tax audit regulation, application of internal standards.
статья, добавлен 29.07.2021Analysis of theoretical and practical approaches to the transformation of the method of transmitting credentials during the transition to digital audit. Analysis of information about the Big Four companies and description of their interaction systems.
статья, добавлен 10.08.2022The main factors that affect on audit in automated accounting systems. The computer system valuation characteristic test for selling and getting receipts cycle. Consideration knowledge and principles of the programmer used by auditors in their careers.
статья, добавлен 22.03.2016The impact of the audit on the improvement of tax policy (including tax accounting and planning) in the newly formed territorial (administrative) and sectoral clusters (agricultural holdings, united territorial communities) through of its functions.
статья, добавлен 16.11.2020Дослідження функціоналу платформи ROSE ACCOUNTING SERVICES, ознайомлення з даною програмою як альтернативою використання програми 1С. Відповідність запропонованої програми вимогам, що висуваються до ефективного ведення обліку в сучасній Україні.
статья, добавлен 22.04.2024Preparation of the audit report. Investigation of audit reports based on the results of a mandatory and proactive audit and assessment of the possible impact of an audit (mandatory and proactive) on changing the opinion of an independent auditor.
статья, добавлен 13.10.2018An increase in water mineralization in the Kenti River has occurred as a result of mining at the Kostomuksha iron ore deposit (Republic of Karelia, north-west of the European part of Russia); it has become a relatively new type of anthropogenic impact.
статья, добавлен 30.08.2021Переваги та недоліки інтегрованої звітності. Альтернативні методології формування інтегрованої звітності, зокрема, Глобальна ініціатива звітності (Global Reporting Initiative - GRI); її стандарти. Інформація, необхідна для отримання інтегрованого звіту.
статья, добавлен 23.02.2022The problem that arises from a mismatch in terms of product shipment and receipt of payment for shipped products, especially in the case where payment is provided later and there is a possibility of delay in payment. Analysis of questionable receivables.
статья, добавлен 24.07.2018Общепринятые принципы бухгалтерского учета (Generally Accepted Accounting Principles) для анализа финансовой отчетности различных фирм и его требования. Перечень отчетных документов, составление которых необходимо для анализа функционирования корпорации.
презентация, добавлен 23.02.2014