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коллекция "revolution"
Главная Коллекция "Revolution" Бухгалтерский учет и аудит
  • 61. Methods of valuation of accounting objects

    The 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 (338,2 K)
  • 62. 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.

    статья (43,6 K)
  • 63. Payments as integrated accounting item and their classification

    The 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 (26,0 K)
  • 64. Peculiarities of implementation and ways to improve internal audit of payments to employees of the enterprise

    Analysis of ways of improving of the methodological foundations of internal audit of employee benefit settlements in the period of economic globalization, complication of economic conditions, and increased competition in all areas of management.

    статья (55,2 K)
  • 65. Prevention of economic fraud

    Study 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 (512,7 K)
  • 66. Problems of deferred taxes representation in accounting

    Considers 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 (86,7 K)
  • 67. Procedural and accounting transformation as an imperative stage of digital audit

    The 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 The framework of outdated methods of transmission of accounting data are revealed.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 (200,8 K)
  • 68. Response of communities of aquatic organisms to the anthropogenically-driven changes in water mineralization of a small stream (the White Sea basin, Republic of Karelia, Russia)

    An increase in water mineralization in the Kenti River has occurred as a result of mining at the Kostomuksha iron ore deposit (Republic of Karelia, north-west of the European part of Russia); it has become a relatively new type of anthropogenic impact.

    статья (50,0 K)
  • 69. Stages of reforming of accounting system in the Republic of Kazakhstan

    Determination 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 (14,2 K)
  • 70. Standardization of tax audit in the conditions of changing the control paradigm

    Standardization of tax audit functioning in the conditions of control paradigm change. Analysis of legislative, normative-legal acts, scientific achievements. Development of a multilevel model of tax audit regulation, application of internal standards.

    статья (592,7 K)
  • 71. Strategic management accounting as a tool to promote competitiveness and efficiency of the activity of the enterprise

    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.

    статья (37,6 K)
  • 72. Strategic reporting of industrial enterprises: concept, composition, structure

    The 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 (72,8 K)
  • 73. Study of bioactive compounds and resources of some species of wormwood (Artemisia abrotanum L., A. maritime L., A.pauciflora Weber, A. issaevii Rzazade) distributed in the flora of Azerbaijan

    As a result of the literature data and our research, for the first-time distribution of the species Artemisia abrotanum L., A. maritima L., A. pauciflora Weber, A. issaevii Rzazade in different regions of Azerbaijan obtaining bioactive compounds typical.

    статья (3,4 M)
  • 74. Swot-анализ как инструмент аудита территории

    Раскрытие сущности бухгалтерского аутсорсинга как передачи ведения бухгалтерского учёта предприятия сторонним специалистам с целью оптимизации бизнес-процессов. Swot-анализ современного рынка аутсорсинга бухгалтерских услуг. Основные риски аутсорсинга.

    эссе (26,9 K)
  • 75. Systems of the product prime cost and loss accounting in manufacturing of precious metal coins

    The 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 (99,8 K)
  • 76. Systems of the product prime cost and loss accounting in manufacturing of precious metal coins

    The 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 (99,8 K)
  • 77. Systems of the product prime cost and loss accounting in manufacturing of precious metal coins

    The 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 (99,8 K)
  • 78. The analysis of different models of accounting on the basis of capital assets

    Asset 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 (20,8 K)
  • 79. The classification of non-current assets for accounting purposes

    Features 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 (245,3 K)
  • 80. 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.

    статья (37,1 K)
  • 81. The Effect of Inventory Appraisal and Revaluation of State Property on the Optimization of Non-Tax State Revenue

    Application of multiple regression method with SPPS Statistics software in state property management. Inventory assessment of the cost of fixed assets. Optimization of non-tax income from lease of state property. Provision of treasury services Palembang.

    статья (25,5 K)
  • 82. The effects of accountants’ competence to quality of financial reports of public health units in Hanoi (Vietnam) when transforming to the accrual basis of accounting

    Public sector accounting and public sector financial report. Information quality of the financial statement. Multiple – regression of ìdependent variables on quality of financial statements information. The financial statement information provides.

    статья (521,8 K)
  • 83. The importance of international financial reporting standards (IFRS) and the new sustainability reporting standards, IFRS S1 and IFRS S2, in sustainable business development in the USА

    The 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 (24,7 K)
  • 84. The quality of audit cervices: dreams and illusions

    A 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 (37,0 K)
  • 85. The theoretical basis of organizing the internal control of public education institutions

    Discusses the ways to increase the efficiency of the internal control system in public education institutions. Considered the specifics of organizing the internal control system with taking into account the specifics of the institution's activities.

    статья (631,1 K)
  • 86. Theory establishment account and account calculation on modern stage

    The 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 (12,3 K)
  • 87. Updating the accounting principles based on the strategic concept of business management

    A 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 (222,3 K)
  • 88. Valuation of the advisors’ in accounting work efficiency due to ict use

    Clarification 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 (24,2 K)
  • 89. Ways to overcome the problems of intangible assets accounting of the Ukrainian enterprises

    Study 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.

    статья (206,8 K)
  • 90. Абсолютные, относительные и средние величины – база формирования показателей статистического учета

    Функции абсолютных величин в учетном процессе. Использование относительных величин в учетно-аналитической практике на предприятиях. Описание видов числовых показателей. Анализ принципов определения средних величин для характеристики совокупности.

    реферат (21,0 K)

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