The impact of events after the reporting date on the financial position and performance of banks
Essence, classification of events after the reporting date. Review of IAS 10 "Events after the reporting period". Disclosure of events that occur after the reporting date in accounting reporting, display of information about them in the audit report.
Подобные документы
The 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 21.03.2016Preparation 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 13.10.2018Determination 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 02.11.2022Increasing the efficiency of management of the organization's financial activities. Ensuring the storage of the fixed assets during operation. The main tasks, the procedure for conducting and drawing up a report on the audit of the company's capital.
статья, добавлен 26.10.2023Investigating the impact of audit duration, audit committee, and audit firm industry specialization on audit quality with client importance as a moderator. Using secondary data obtained from financial statements listed on the Indonesian Stock Exchange.
статья, добавлен 24.02.2024Influence of audit tenure, audit opinion, public accounting firm reputation, auditor switching and auditor industry specialization on audit report lag. Auditor industry specialization using SPEC formulation as the indicator for the dependent variable.
статья, добавлен 17.04.2024Analysis 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 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 16.11.2020The definition of the objectives of internal audit in the modern business environment. The internal audit function in relation to banks, its role in reducing Bank risk. The study of the relationship of internal audit and risk management in Serbian banks.
статья, добавлен 27.09.2016The impact of market concentration, the financial success of firms-auditors on market segmentation in Taiwan. Classification of audit firms: international, national, regional and local. The reason for the success of the international auditors in Taiwan.
статья, добавлен 28.09.2016Improvement 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 27.09.2022The 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 20.02.2022Assessment of the state of auditing based on the analysis of the dynamics of the number of audit entities in Ukraine. The purpose of the audit is in accordance with international standards. An analysis of the criteria to be met by the audit report.
статья, добавлен 23.08.2018Carrying out a review of the peculiarities of the organization of accounting for current liabilities at the enterprises of "Ukrzaliznytsia". Studying the forms of documentation that are used to display transactions with current liabilities of enterprises.
статья, добавлен 22.01.2024Considers the problems related to the choice of a method for calculating the deferred taxes and their estimation. Formation of qualitative information in financial statements and establish the interrelation between accounting and taxation is grounded.
статья, добавлен 28.09.2016The current position in the market of audit services in Ukraine. The direction of the market reform, the process of harmonizing domestic and European legislation in the field of accounting. The analysis of consequences of market reform for its members.
статья, добавлен 30.07.2017Generalizes groups of users of accounting information and decisions, which are made by them. Has been presented of the circulation of accounting information in decision-making. Disclosed of levels and arguments of relevance of accounting information.
статья, добавлен 07.04.2018A comparative analysis of the internal audit of financial control and management control. New regulations relating to internal audit that strengthen expenditure control. The impact of internal audit and control of the efficiency of public administration.
статья, добавлен 28.09.2016Components 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 25.10.2016The 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 investigate of the theoretical foundations of functioning and the development of methodological recommendations for the formation of a system of strategic management accounting for an enterprise. Introduction of new forms of financial statements.
статья, добавлен 20.01.2022Characteristics 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 29.09.2016Practical 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 28.04.2021Analysis of accounting in the hospitality sector in India by four parameters: discretionary accruals, the results of the manipulation, the quality of earnings. The perception of shareholders financial results of the company in their own interests.
статья, добавлен 30.07.2016A review of quality in the context of audit services leads. Analysis of factors differentiating customer expectations of the results of audit services. Formal professional characteristics in the assessment of professional capacities of audit firms.
статья, добавлен 12.10.2018