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
Analysis 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 18.01.2022Overview of the organization and methods of financial reporting of a small business entity. Analysis of methods of transformation and conversion of financial reporting during the transition of enterprises to international standards of financial reporting.
статья, добавлен 09.10.2022The need to determine ways of developing non-financial reporting based on international standards for its implementation in Ukraine. Establishing mandatory requirements for non-financial reporting for modern companies of certain sizes and industries.
статья, добавлен 22.01.2024- 4. Suitability of Financial Reporting of Agricultural Businesses for Property Management Requirements
Study of the rules that determine the standards for the preparation and submission of reporting documents by agricultural enterprises of various organizational and legal forms of business. Methodology for reporting information on agricultural assets.
статья, добавлен 29.01.2017 Principles 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 11.02.2024Analysis 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 29.08.2018Introduction to the algorithm of distribution of net profit depending on the strategies of enterprise development. Stages of Integrated Reporting Audit Methodology Development. Characteristics of information requests of users of integrated reporting.
статья, добавлен 29.08.2018The 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 02.10.2022Characteristics 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 30.03.2023Acquaintance 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 study aims to systematize information for a comprehensive understanding of the importance of integrating IFRS financial reporting standards, such as IFRS 17, as well as IFRS S1 and IFRS S2, in sustainable business development in the United States.
статья, добавлен 09.01.2024The fundamental concept of an international integrated reporting framework. A description of problems with adequate reflection of changes in the amount of different types of capital. Integrated reporting as a mechanism of increasing business value.
статья, добавлен 28.09.2016Improvement 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 04.09.2022The 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 24.02.2024Creative 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.
статья, добавлен 23.07.2021Тesting and assessing the impact of auditor tenure, auditor opinion, audit firm reputation, and industry specialization as a moderator variable on reporting delay. Using the SPEC formula as an indicator. Publication of the financial report to the public.
статья, добавлен 24.02.2024The views of scholars on the problem of forming strategic reports and propositions on solving this issue at national industrial enterprises. Сontent of the term "strategic reporting". The forms of strategic reports for national industrial enterprises.
статья, добавлен 28.09.2016The 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 26.03.2019Determination 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 12.04.2015Principles 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 20.11.2012Accounting 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 financial report is a report that is very necessary in making decisions. For this reason, a quality audit is needed that can truly explain the condition of the company. The audit committee is calculated based on the number of audit committee members.
статья, добавлен 15.04.2024Public sector accounting and public sector financial report. Information quality of the financial statement. Multiple – regression of ìdependent variables on quality of financial statements information. The financial statement information provides.
статья, добавлен 07.08.2020Features of developing an integrated approach to the classification of non-current assets in order to display information about them in the accounting system. General characteristics of the classification of non-current assets for accounting purposes.
статья, добавлен 08.01.2019Переваги 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 23.02.2022