Determination of approaches to the construction of financial accounting as a component of the system of accounting and analytical support for sustainable development. Components of financial accounting. Information support for management decision-makin.
The 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.
Preparation of the audit report. Investigation of audit reports based on the results of a mandatory and proactive audit and assessment of the possible impact of an audit (mandatory and proactive) on changing the opinion of an independent auditor.
The 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.
Визначення змісту, категорій та вимог до hard та soft skills (м’яких та твердих навичок) з точки зору формування необхідних вмінь та навичок професійного бухгалтера. Дослідження проблем управління кар’єрою та формування соціального інтелекту бухгалтера.
Изложение ключевых положений "Международного стандарта финансовой отчётности" (МСФО) (IAS) 34 и целей промежуточной финансовой отчётности. Минимальные компоненты для промежуточного финансового отчёта, его содержание и состав; принципы учётной политики.
The impact of intentional misstatement budget forecasts for the entire organization and its performance. Analysis of the relationship between the structure of ownership and power management on the one hand, and distortions budget forecast - on the other.
The impact of the audit on the improvement of tax policy (including tax accounting and planning) in the newly formed territorial (administrative) and sectoral clusters (agricultural holdings, united territorial communities) through of its functions.
Analysis of the mechanism of synthetic cost accounting of the enterprise. The content of accounting accounts, which reflects management, operating and other expenses, expenses and sales. Recommendations for improving the tools of the accounting system.
Study 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.
The state and prospects of using computer technologies in accounting and analytical work. Automation of the accounting process and making management decisions. Selection of technical means and ensuring the interaction of elements in the management system.
A comparative analysis of the internal audit of financial control and management control. New regulations relating to internal audit that strengthen expenditure control. The impact of internal audit and control of the efficiency of public administration.
INTOSAI как независимая организация, созданная для обмена идеями в сфере внешней аудиторской деятельности. Предварительный контроль — проверка административных и финансовых документов, осуществляемая до получения информации о допущенных нарушениях.
Theoretical 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.
Анализ собственного капитала предприятия. Организационная структура строительной организации, учет финансовых вложений и особенности аудита ценных бумаг. Учет добавочного капитала, резервов организации и целевого финансирования. Отчетность предприятий.
Principles of formation of management reporting of a pharmaceutical enterprise, forms, elements and format of its submission. Accounting and information provision of reporting of pharmaceutical companies. Control over the rational use of pharmacy assets.
The current position in the market of audit services in Ukraine. The direction of the market reform, the process of harmonizing domestic and European legislation in the field of accounting. The analysis of consequences of market reform for its members.
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.
Клacифiкaцiя видiв дiяльнocтi підприємства. Ocнoвнi вимoги дo визнaння, cклaду тa oцiнки дoxoдiв. Вeдeння oблiку iншoї дiяльнocтi зa жуpнaльнo-opдepнoю фopмoю oблiку. Aвтoмaтизaцiя oблiку дoxoдiв, витpaт i фiнaнcoвиx peзультaтiв iншoї діяльності.
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.
- 83. 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.
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.
Carrying 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.
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.
Analysis of theoretical and practical approaches to the transformation of the method of transmitting credentials during the transition to digital audit. Analysis of information about the Big Four companies and description of their interaction systems.
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.