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.
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.
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.
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.
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.
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.
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 The framework of outdated methods of transmission of accounting data are revealed.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
- 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.