Library services in the electronic information environment
The modern state of library services. Terms "library service", "bibliography and information service", their place in the electronic information environment. Opportunity of pre-order. Creation of the electronic catalogue. Methods of library adaptation.
Подобные документы
Carrying 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 08.01.2024Introduction 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 29.08.2018Considers 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.
статья, добавлен 28.09.2016- 29. 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.
статья, добавлен 21.07.2024 Analyze 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 definition of the objectives of internal audit in the modern business environment. The internal audit function in relation to banks, its role in reducing Bank risk. The study of the relationship of internal audit and risk management in Serbian banks.
статья, добавлен 27.09.2016The study aims to systematize information for a comprehensive understanding of the importance of integrating IFRS financial reporting standards, such as IFRS 17, as well as IFRS S1 and IFRS S2, in sustainable business development in the United States.
статья, добавлен 09.01.2024Dedicated to topical questions of anti-corruption audit. This new direction of services with evaluation of corruption and fraud contributes to the reduction of negative trends caused by the actions of company officials related to abuse of power.
статья, добавлен 14.02.2022The discourse of costs and their accounting in the context of the United Kingdom and Lithuania, the similarities and differences of concepts used in to both countries. The composition of costs in accounting in the UK. Peculiarities of cost documentation.
статья, добавлен 04.10.2021The 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 08.05.2018The 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 18.05.2016Study 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 01.09.2022Overview of the organization and methods of financial reporting of a small business entity. Analysis of methods of transformation and conversion of financial reporting during the transition of enterprises to international standards of financial reporting.
статья, добавлен 09.10.2022Study of adaptation of the national accounting standard of Uzbekistan to the requirements of IAS standards. Development of scientifically based proposals for amendments to the national standard for classification of received interest and dividends.
статья, добавлен 19.09.2024The 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 24.07.2018Rationale 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 22.05.2017Study 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 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.
статья, добавлен 26.03.2019Theoretical aspects of investment real estate accounting, components of the order on the accounting policy of the enterprise regarding such real estate. A comparison of various aspects of valuation of investment real estate at fair and residual value.
статья, добавлен 20.07.2024Features 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 11.09.2018Asset valuation in the Ukrainian accounting model, ambiguity of following to the continental model. Conditions and opportunities for the use of international accounting standards, the variability of economic transactions with certain valuation methods.
статья, добавлен 12.05.2018The 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 history of the emergence of accounting. Studying the first accounting system (also called household registration) in ancient Egypt, Greece, Rome. Analysis of the beginning of the accounting as a mechanism of influence on management of an enterprise.
доклад, добавлен 17.07.2015The need to determine ways of developing non-financial reporting based on international standards for its implementation in Ukraine. Establishing mandatory requirements for non-financial reporting for modern companies of certain sizes and industries.
статья, добавлен 22.01.2024Determination of the main reasons for and methods of formal harmonization of financial statements. Characteristic analysis of financial reporting standards adopted in the Republic of Kazakhstan. Investigation stages accounting reform in the country.
статья, добавлен 12.04.2015