Multivariate accounting in international financial reporting standards
Analysis 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.
Подобные документы
Study 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 15.01.2024The study of the organization of the process of accounting for fixed assets at an agricultural enterprise in the current economic conditions. Increase of the efficiency of the internal control system for fixed assets of an agricultural enterprise.
статья, добавлен 17.06.2024Accounting 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 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 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 28.09.2016Acquaintance 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 01.12.2017Features 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 methods of the product prime cost and loss accounting improvement in the process alloy coins manufacturing at the Kazakhstan mint. The exact accounting of normative losses record and, consequently, of the product prime cost. Рrocess cost calculation.
статья, добавлен 28.09.2016The 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 16.11.2020Research of internal audit of production stocks, its regulatory and legal support. Stages of conducting internal audit of production stocks and preparation of auditor's working papers. Determination of means helping to avoid violations in accounting.
статья, добавлен 20.07.2024Дослідження 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 22.04.2024Сущность 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 12.10.2010Introduction 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 29.08.2018Тesting 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 28.09.2016Правила 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 29.09.2011The 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 28.09.2016Increasing 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 26.10.2023The 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 24.07.2018List of costs for the improvement of fixed assets for the basic enterprise. Areas of improvement of accounting, analysis and audit of costs to improve fixed assets. The structure of regulatory and legislative audit and analysis regulation in Ukraine.
статья, добавлен 23.06.2022The 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 30.07.2017Assessment 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 23.08.2018A 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 28.09.2016