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 benefits of AI, such as automation of routine operations, increased data accuracy, improved reporting transparency, and support in risk management. The integration of AI into accounting as a tool for process optimization and risk management.
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.
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.
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 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.
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.
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.
- 77. 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.
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.
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.
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.
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.
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.
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.
- 88. 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.
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.