The effects of accountants’ competence to quality of financial reports of public health units in Hanoi (Vietnam) when transforming to the accrual basis of accounting
Public 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.
Подобные документы
A 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 28.09.2016The concept and characteristics of accounting. Review basics of controlling the profits and losses of the organization. The study of the statement of cash flows. Measurement of total assets. Budget planning in the enterprise; especially decision-making.
реферат, добавлен 26.06.2014Problems of business in the context of globalization, ways of preserving competitive advantages. Development of an integrated approach to the construction of managerial and financial accounting at national enterprises, a description of its main stages.
статья, добавлен 28.09.2016Increasing 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 26.10.2023A 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 28.09.2016- 31. The impact of events after the reporting date on the financial position and performance of banks
Methods of disclosure in financial reporting of events after the reporting date according to IFRS. Problems of disclosure of events occurring after the reporting date. Audit assessment of materiality of events, individual approach to their recognition.
статья, добавлен 17.06.2024 The features of innovation activity and its accounting. The influence of them on the formation of accounting policy for the purpose of construction of effective accounting and information system of management of innovation activity of the enterprise.
статья, добавлен 14.06.2022Improvement 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 04.09.2022Study 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 15.01.2024Study 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 05.05.2016The 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 20.02.2022Influence 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 17.04.2024Principles 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 11.02.2024- 39. 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 Optimization 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 16.01.2024Information preparation for adoption of operational and expected administrative decisions. The current management of the expenses in order to achieve the planned economic benefits in ordinary activities. Functions and tasks of managerial accounting.
статья, добавлен 25.11.2017Features 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 08.01.2019Analyze the accounting process technology as an integrated system of information support for decisionmaking within administrative business process. The functional structure of the accounting process technology based on the elementary management functions.
статья, добавлен 14.08.2016The 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 28.09.2016The legislation basis of policy of accounting. Environments of the international standards of accounting. Study of nowadays’ Policy of accounting in Companies in Mongolia. The latest situation of international accounting policy and coordination.
статья, добавлен 26.06.2018Carrying 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 08.01.2024Accounting 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 study of automation of the process of accounting, control and analysis. Improvement of accounting of incomes and expenditures in budget institutions, compilation of reports by creating and ensuring the effective functioning of an automated workplace.
статья, добавлен 20.07.2017Rationale research harmonization of accounting data accounting and fiscal nature for the purpose of monitoring, analysis, control and optimization of taxation. The determination of the place of tax accounting in the unified tax and accounting system.
статья, добавлен 22.05.2017Analysis of quantitative and qualitative indicators of audit activity and the system of quality control of audit services and professional ethics for the period 2015-2017, determination of directions for improvement of audit quality management processes.
статья, добавлен 12.05.2024