The company's accounting policy is the main document that regulates the procedure for processing accounting information and reporting. Basic analysis of information protection methods in the conditions of automation of accounting and management.
The fundamental concept of an international integrated reporting framework. A description of problems with adequate reflection of changes in the amount of different types of capital. Integrated reporting as a mechanism of increasing business value.
The 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.
Основні принципи lean обліку. Порядок переходу на дану систему: оцінка поточного становища та очікуваних перспектив розвитку підприємства, розробка принципів впровадження, визначення виробничих параметрів і методологія побудови економічної моделі.
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.
The differences between financial accounting and management accounting. Discussing the positive and negative aspects for each type of account. The importance of doing competent accounting information for making effective financial management decisions.
Principles of accounting engineering. Development of stages of improvement of methodological approaches to the application of the latest economic mechanism - the practical implementation of accounting engineering into activity of Ukrainian enterprises.
Information preparation for adoption of operational and expected administrative decisions. The current management of the expenses in order to achieve the planned economic benefits in ordinary activities. Functions and tasks of managerial accounting.
Research of internal audit of production stocks, its regulatory and legal support. Stages of conducting internal audit of production stocks and preparation of auditor's working papers. Determination of means helping to avoid violations in accounting.
Introduction 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.
The 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.
Improvement of scientific methods of induction, deduction and synthesis. Integration of various types of analysis into a balanced scorecard. Goals and objectives of integrated reporting in enterprises and corporations. Information support of accounting.
The history of Soviet Accounting, in Turkey. Main Stages of Turkish Accounting Development, since establishment of the Turkish Republic in 1923. Practical aspects of the transition to IFRS. The main differences in accounting between RAS and IFRS.
Problems of business in the context of globalization, ways of preserving competitive advantages. Development of an integrated approach to the construction of managerial and financial accounting at national enterprises, a description of its main stages.
- 45. Suitability of Financial Reporting of Agricultural Businesses for Property Management Requirements
Study of the rules that determine the standards for the preparation and submission of reporting documents by agricultural enterprises of various organizational and legal forms of business. Methodology for reporting information on agricultural assets.
The formation of the phenomenon of sustainable entrepreneurship by analyzing the trends of digitalization of accounting, management and marketing systems at the regional and global levels. Factors affecting the formation of digitalized accounting.
Аналіз питання децентралізації управління. Необхідність реалізації і регламентації фінансової структури в межах управлінського обліку і бюджетування. Функції управління: контроль, звітність, мотивація. Сильні і слабкі сторони управління підприємством.
Components of the educational and scientific sphere of accounting in Ukraine. Interdependence of scientific and educational activities in the field of accounting. The basic education and vocational programs to provide experts in accounting and audit.
Rationale 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.
- 50. The impact of events after the reporting date on the financial position and performance of banks
Methods of disclosure in financial reporting of events after the reporting date according to IFRS. Problems of disclosure of events occurring after the reporting date. Audit assessment of materiality of events, individual approach to their recognition.
- 51. 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.
Тesting 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.
Problems 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.
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.
Основные подходы к определению качества дебиторской задолженности. Разработка V-образной модели качества, обоснование необходимости её построения в системе управления дебиторской задолженности. Система эффективного управления оборотными активами.
The 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.
Автоматизация бухгалтерского учета в современной экономике, путь становления и развития в России. Требования к бухгалтерской системе и ее назначение, элементы и характеристика. 1С: Бухгалтерия, ее особенности и значение. Технология автоматизации бухучета.
Исторические предпосылки и задачи автоматизации аудиторской деятельности. Нормативное регулирование применения компьютеров в аудите. Автоматизация внешнего и внутреннего аудита с использованием специальных пакетных программ, их сравнительный анализ.
Автоматизация бухгалтерского учета как основа эффективного управления. Особенности компьютерной обработки данных. Наиболее распространенные в России системы автоматизации бухгалтерского учета: 1С "Бухгалтерия", Aubi, ИНФО Бухгалтер, Инфин, ABACUS, БЭСТ.
Порядок осуществления внутреннего контроля товарных операций на предприятии. Налоговый регистр учета стоимости товаров, списанных в отчетном периоде. Рекомендации по совершенствованию организации бухгалтерского и налогового учета товаров на предприятии.