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SM ISO690:2012 MASIKO, Liudmila, PANKOV, Pavel. Current conditions and methodological approaches in the audit of operations with derivatives. In: Contabilitatea : şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare, Ed. 7, 19-20 aprilie 2018, Chişinău. Chişinău: "Print-Caro" SRL, 2018, Ediția 7, pp. 168-175. ISBN 978-9975-127-59-2. |
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Contabilitatea Ediția 7, 2018 |
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Conferința "Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare" 7, Chişinău, Moldova, 19-20 aprilie 2018 | ||||||
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CZU: 657.6:336.763.4(476) | ||||||
Pag. 168-175 | ||||||
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Rezumat | ||||||
Nowadays in the Republic of Belarus the derivatives market is still evolving and its volume is not |
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Cuvinte-cheie auditing, transactions with derivatives, risks, accounting (financial) statements, audit report, object-based approach |
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<?xml version='1.0' encoding='utf-8'?> <oai_dc:dc xmlns:dc='http://purl.org/dc/elements/1.1/' xmlns:oai_dc='http://www.openarchives.org/OAI/2.0/oai_dc/' xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' xsi:schemaLocation='http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd'> <dc:creator>Masiko, L.V.</dc:creator> <dc:creator>Pankov, P.</dc:creator> <dc:date>2018</dc:date> <dc:description xml:lang='en'><p>Nowadays in the Republic of Belarus the derivatives market is still evolving and its volume is not<br />suitable for the needs of the innovative economy, however, economic conditions stimulate the organizations<br />to use the available ways to reduce the risks caused by market factors to an acceptable level. In this regard, the<br />audit of transactions with derivatives can be considered as an important and promising direction of research.<br />Because the positive audit opinion with other necessary documents can have a significant meaning in the<br />decision-making of the main users of accounting (financial) statements of the organization.<br />The purpose of the study is to research the current state of the audit of the transactions with derivatives and to<br />develop the methodological approach to the audit of this type of operations. The article considers the current<br />methodological approaches to the audit of operations with derivatives. Here are presented the purpose,<br />objectives and information support of the audit of these operations. Justified the model of the proposed objectbased<br />approach of segmenting the accounting data and the accounting reporting in the process of auditing<br />transactions with derivatives in the organizations in the Republic of Belarus, which will allow to estimate the<br />impact of derivatives on the financial statements of the audited entity fully and reliable, would help to express<br />the reliable opinion in the audit report.</p></dc:description> <dc:source>Contabilitatea (Ediția 7) 168-175</dc:source> <dc:subject>auditing</dc:subject> <dc:subject>transactions with derivatives</dc:subject> <dc:subject>risks</dc:subject> <dc:subject>accounting (financial) statements</dc:subject> <dc:subject>audit report</dc:subject> <dc:subject>object-based approach</dc:subject> <dc:title>Current conditions and methodological approaches in the audit of operations with derivatives</dc:title> <dc:type>info:eu-repo/semantics/article</dc:type> </oai_dc:dc>