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.
- 93. 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 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.
- 105. 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.
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.
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.
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.
The definition of the objectives of internal audit in the modern business environment. The internal audit function in relation to banks, its role in reducing Bank risk. The study of the relationship of internal audit and risk management in Serbian banks.
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.
- 114. 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.
- 115. 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.
Influence of audit tenure, audit opinion, public accounting firm reputation, auditor switching and auditor industry specialization on audit report lag. Auditor industry specialization using SPEC formulation as the indicator for the dependent variable.
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.