Payments as integrated accounting item and their classification
The problem of settlement relations between counterparties, timely settlement transactions and improvement of the analysis of settlements in the integrated accounting system. The ambiguity of the term "settlements" in the legislation of Ukraine.
Подобные документы
Accounting 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 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 28.09.2016The characteristics of the most important methods of estimation in the financial statements. Analysis of the views of different authors on the types of measurements and their classification. The concept of initial (historical), current (replacement) cost.
статья, добавлен 18.05.2016The 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 08.05.2018Features 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 16.01.2024The 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 24.07.2018Study 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 05.05.2016Principles 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 11.02.2024Дослідження 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 22.04.2024Acquaintance 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 26.05.2017Assessment 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 23.08.2018Public 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 07.08.2020Общепринятые 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 23.02.2014Analysis 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 12.05.2024Сущность 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 12.10.2010Правила бухгалтерского учета, суть различий международных стандартов и их причины. Национальные проблемы Generally Accepted Accounting Principles (GAAP). Реформы бухгалтерского учета в России, проблемы и недостатки перехода на международные стандарты.
курсовая работа, добавлен 29.09.2011Principles 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 20.11.2012Influence 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 17.04.2024The 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 28.09.2016Study of economic fraud trends in the world and Ukraine, determination of methods of prevention and minimization of fraud risks in companies. Investigating measures to improve fraud detection methods. System identification of fraud in the company.
статья, добавлен 01.09.2022A 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 28.09.2016Discusses the ways to increase the efficiency of the internal control system in public education institutions. Considered the specifics of organizing the internal control system with taking into account the specifics of the institution's activities.
статья, добавлен 07.04.2018Increasing 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 26.10.2023