Creative accounting-undesirable phenomenon in the Slovak Republic
Creative accounting is common in the reporting of results in organizations. Justification of the need for reliable and fair presentation of economic results in Slovakia. Key issues in the application of financial audit, its principles and significance.
Подобные документы
Overview 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 09.10.2022The investigate of the theoretical foundations of functioning and the development of methodological recommendations for the formation of a system of strategic management accounting for an enterprise. Introduction of new forms of financial statements.
статья, добавлен 20.01.2022Generalizes 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 07.04.2018The 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 22.01.2024Implementation 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 31.01.2024The consignment note is the document for the cargo delivery calculation and provided services accounting. Analysis of operational processes related to the freight motor transport services. The introduction of electronic document on transport companies.
статья, добавлен 18.03.2018- 57. 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 The formation of a methodological approach to managerial cost accounting. The organization of management accounting at poultry plants, the formation transaction costs and losses, as well as the formation of economic (real) profits of the organization.
статья, добавлен 28.09.2016The 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 20.07.2017The 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 17.06.2024The 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 08.01.2019The 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 26.06.2014Analyze 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 14.08.2016A review of quality in the context of audit services leads. Analysis of factors differentiating customer expectations of the results of audit services. Formal professional characteristics in the assessment of professional capacities of audit firms.
статья, добавлен 12.10.2018This 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 24.11.2023Тesting 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 24.02.2024Study 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.
статья, добавлен 08.01.2024Clarification 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 methods of the product prime cost and loss accounting improvement in the process of AgCu 92,5 alloy coins manufacturing at the Kazakhstan mint for the more exact accounting of normative losses record and, consequently, of the product prime cost.
статья, добавлен 28.09.2016The purpose of the study is to develop the accounting aspect of business process engineering as the main tool in management. The influence of accounting engineering on the efficiency of the management system on the example of cash management is outlined.
статья, добавлен 02.05.2022The methods of the product prime cost and loss accounting improvement in the process of AgCu 92,5 alloy coins manufacturing at the Kazakhstan mint for the more exact accounting of normative losses record and, consequently, of the product prime cost.
статья, добавлен 28.09.2016The 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.
статья, добавлен 10.10.2018