Possible impact of rotation on auditors’ independence and market concentration (case of Armenia)
The current international trends, problems and prospects in development of audit. The issues related to independence, audit company rotation, and market concentration. Discussion of the problems connected guidelines for strengthening the profession.
Подобные документы
The 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.
??????, добавлен 08.05.2018- 27. 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.
??????, добавлен 21.07.2024 ??????????? ?????????? ??????? Audit Expert ??? ???????? ??????? ?????????? ???????????. ????????? ?????????????? ??????? ? ?????? ? ???????? ? ???????. ?????????? ???????? ? ???????? ?????????????? ?????. ?????? ?????? ? ?????????????????? ?????????.
??????, добавлен 06.05.2014Study of intangible assets accounting of enterprises in accordance with the national and international accounting standards. Analysis of the issues of development of algorithm of crediting, acknowledgement, assessment and accounting of intangible assets.
??????, добавлен 29.10.2016Practical recommendations for improving the system of accounting and auditing of environmental costs at agricultural enterprises in the context of greening. Clarified the concept of accounting and audit in the context of environmental protection.
??????, добавлен 28.04.2021Components of the educational and scientific sphere of accounting in Ukraine. Interdependence of scientific and educational activities in the field of accounting. The basic education and vocational programs to provide experts in accounting and audit.
??????, добавлен 25.10.2016Considers the problems related to the choice of a method for calculating the deferred taxes and their estimation. Formation of qualitative information in financial statements and establish the interrelation between accounting and taxation is grounded.
??????, добавлен 28.09.2016Introduction 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.
??????, добавлен 29.08.2018Carrying out a review of the peculiarities of the organization of accounting for current liabilities at the enterprises of "Ukrzaliznytsia". Studying the forms of documentation that are used to display transactions with current liabilities of enterprises.
??????, добавлен 22.01.2024Study of the popularity of outsourcing relations, which is confirmed by the dynamics of the number of business entities in the field of accounting. Determination of methods of achieving level of outsourcing services of developed countries of the world.
??????, добавлен 08.01.2024The 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.
??????, добавлен 26.06.2018Problems 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.
??????, добавлен 01.09.2018??????????? ????????????? ???????????? ???????????? ????????? ?????????? ????????????? ??????. ???????? ???????? ??????? ??????????????? ????????????? ??????. ????????? ???????????? ?????????? ??????? ?? ??????????? ??????? ? ??????????????? ???????.
??????, добавлен 28.01.2017Improvement of accounting of electronic transactions involving the formation of contractual relationships, their implementation, payment using crypto assets in the metavsesvitami. Influence of financial and economic activities on accounting methodology.
??????, добавлен 27.09.2022Improvement 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.
??????, добавлен 04.09.2022The 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.
??????, добавлен 20.02.2022???????? ???????? ? ??????????? ????????????, ??????????? ????? ?????????? ??????????. ???????? ???? ??????????????? ??????????? ?????????? ? ????????? ???????? ????????. ??????????? ???????????? ????? ? ???????? ?? ????????????? ????????????? ????????.
???????????, добавлен 24.05.2018Characteristics 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.
??????, добавлен 30.03.2023Problems 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.
??????, добавлен 28.09.2016The 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.
??????, добавлен 28.09.2016The 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.
??????, добавлен 24.02.2024The history of Soviet Accounting, in Turkey. Main Stages of Turkish Accounting Development, since establishment of the Turkish Republic in 1923. Practical aspects of the transition to IFRS. The main differences in accounting between RAS and IFRS.
???????????, добавлен 19.08.2016Analysis of accounting in the hospitality sector in India by four parameters: discretionary accruals, the results of the manipulation, the quality of earnings. The perception of shareholders financial results of the company in their own interests.
??????, добавлен 30.07.2016Study 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.
??????, добавлен 01.09.2022Features 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.
??????, добавлен 08.01.2019