Creative accounting-undesirable phenomenon in the Slovak Republic
Creative accounting is common in the reporting of results in organizations. Justification of the need for reliable and fair presentation of economic results in Slovakia. Key issues in the application of financial audit, its principles and significance.
Подобные документы
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.
статья, добавлен 26.03.2019The essence and evolution of accounting systems. Classification of accounting systems and models. The impact of International Financial Reporting Standards on the accounting structure of countries. Parameters of accounting unification and harmonization.
статья, добавлен 24.02.2024Determination of the main reasons for and methods of formal harmonization of financial statements. Characteristic analysis of financial reporting standards adopted in the Republic of Kazakhstan. Investigation stages accounting reform in the country.
статья, добавлен 12.04.2015Improvement of accounting of electronic transactions involving the formation of contractual relationships, their implementation, payment using crypto assets in the metavsesvitami. Influence of financial and economic activities on accounting methodology.
статья, добавлен 27.09.2022Analysis of scientific knowledge from the positivist standpoint. The role of the conceptual basis in the choice of accounting. Differences in the procedure for adjustments in US GAAP and IFRS. The role of financial reporting in the choice of accounting.
статья, добавлен 29.08.2018The differences between financial accounting and management accounting. Discussing the positive and negative aspects for each type of account. The importance of doing competent accounting information for making effective financial management decisions.
статья, добавлен 21.03.2016Acquaintance with russian principles of accounting which don't allow discounting. Research and characterization of the essence and content of international financial reporting standards that establish a distinction between income and revenue concepts.
статья, добавлен 26.05.2017The creative accounting practices of the select companies in hotel sector in India. Analisys on four parameters: discretionary accruals, manipulation score, quality of earnings and quality of revenue. Highlighting the scope for possible solutions.
статья, добавлен 09.01.2019Principles of accounting engineering. Development of stages of improvement of methodological approaches to the application of the latest economic mechanism - the practical implementation of accounting engineering into activity of Ukrainian enterprises.
статья, добавлен 18.12.2023The company's accounting policy is the main document that regulates the procedure for processing accounting information and reporting. Basic analysis of information protection methods in the conditions of automation of accounting and management.
статья, добавлен 02.10.2022Analysis of the reflection of information activities in the accounting and reporting of enterprises in accordance with current changes in the world of unrestrained dissemination of information. The structure of the report and methods of its completion.
статья, добавлен 18.01.2022Principles of formation of management reporting of a pharmaceutical enterprise, forms, elements and format of its submission. Accounting and information provision of reporting of pharmaceutical companies. Control over the rational use of pharmacy assets.
статья, добавлен 11.02.2024Characteristics of the main directions of the development of the methodology of accounting development. Analysis of prospects for the further development of the accounting and reporting system in Ukraine in the context of European integration processes.
статья, добавлен 30.03.2023The 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 22.03.2016Accounting 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 22.02.2021Components of the educational and scientific sphere of accounting in Ukraine. Interdependence of scientific and educational activities in the field of accounting. The basic education and vocational programs to provide experts in accounting and audit.
статья, добавлен 25.10.2016Determination of approaches to the construction of financial accounting as a component of the system of accounting and analytical support for sustainable development. Components of financial accounting. Information support for management decision-makin.
статья, добавлен 02.11.2022- 18. Application of accounting for the assessment of war losses for agribusiness enterprises of Ukraine
Describe an accounting toolkit to determine and evaluate the direct losses of agricultural enterprises due to the war. The application of method are described in detail, taking into account the requirements of accounting legislation for the recognition.
статья, добавлен 16.01.2024 Principles of financial statements of the Republic of Kazakhstan and characteristics of their types: income statement, balance sheet and cash flow statement. Stages of a preparatory work on reporting. Governing bodies and control, labor staff in agency.
отчет по практике, добавлен 20.11.2012Characteristics of changes in the legislation of Poland in the field of accounting for the twenty years. Conditions for conducting business activities at enterprises. Analysis of changes in conduct of financial transactions in international regulations.
статья, добавлен 29.09.2016Asset valuation in the Ukrainian accounting model, ambiguity of following to the continental model. Conditions and opportunities for the use of international accounting standards, the variability of economic transactions with certain valuation methods.
статья, добавлен 12.05.2018A study of the mainstreaming of the accounting principles based on the strategic concept of enterprise management, their affinity and specificity relative to accounting principles. Requirements, conditions, construction rules of management accounting.
статья, добавлен 21.03.2016The content and specifics of the process of accounting transformation, features of implementation in terms of exchange of large arrays of information are highlighted. The framework of outdated methods of transmission of accounting data are revealed.
статья, добавлен 20.02.2022Study fair value accounting. Using discounting for various future inflows and outflows by Russian companies. Financial assets and liabilities. The interest coverage ratio by companies. Bonds with different terms. The rate for future flows discounting.
статья, добавлен 05.05.2016Improvement of scientific methods of induction, deduction and synthesis. Integration of various types of analysis into a balanced scorecard. Goals and objectives of integrated reporting in enterprises and corporations. Information support of accounting.
статья, добавлен 04.09.2022