The consolidated and separate financial statements: theory and practice of application in the Republic of Kazakhstan
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.
Подобные документы
Rationale 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 22.05.2017Acquaintance with the essence of automation of the accounting and analytical process in the management system of restaurant business enterprises. Features of the importance of automation of accounting and analysis activities at the restaurant business.
автореферат, добавлен 01.12.2017The 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 30.07.2017Analysis of the mechanism of synthetic cost accounting of the enterprise. The content of accounting accounts, which reflects management, operating and other expenses, expenses and sales. Recommendations for improving the tools of the accounting system.
статья, добавлен 22.07.2022The 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 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 The framework of outdated methods of transmission of accounting data are revealed.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 20.02.2022Generalizes 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 07.04.2018Implementation of new and modernization of existing computer programs in the accounting system. Making decisions about integration into existing systems of automated processing of accounting data, Robotic process automation, artificial intelligence.
статья, добавлен 31.01.2024- 59. Accounting of production costs and horticultural output and improvement of its documentary support
A study of accounting of production costs and cost of production horticulture. Needs and opportunities for improvement the documentary support for accounting in the industry. Development of the primary document to reduce the complexity of accounting work.
статья, добавлен 28.09.2016 Determination of the advantages and disadvantages of using biofuel as an alternative source of energy. Select of biofuel as an accounting object in Ukraine. Identification of problematic issues of biofuel accounting and propose ways to solve them.
статья, добавлен 20.07.2024The 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 20.07.2017A 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 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 14.06.2022Practical study of nature protection activities accounting at the industrial enterprises, determination of their role in the decision-making process. Assessment of the accounting state for nature protection activities in Donetsk and Lugansk regions.
статья, добавлен 30.08.2016Features 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 08.01.2019Introduction 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 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 26.06.2014A 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 21.03.2016Analyze 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 14.08.2016Influence 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 17.04.2024Information 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 25.11.2017This study aims to provide a comprehensive analysis of qualitative and quantitative parameters that can form the basis for making decisions on the integration of automated accounting data processing, robotic process automation, artificial intelligence.
статья, добавлен 24.11.2023Clarification of the concept of the efficiency of accounting work of consultants and possible ways of assessing progress. One of the essential factors that allow increasing the efficiency of the activities of these specialists nowadays is the use of ICT.
статья, добавлен 28.07.2023Problems in accounting for costs incurred in the process of production in gardening and related to specific technological factors and organizational and production peculiarities of fruit-rich production. Calculation of the cost of gardening products.
статья, добавлен 01.09.2018The 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 28.09.2016