Methods of audit of operations with environmental assets and obligations: modern state and development
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657.6:504(476) (1)
Бухгалтерия. Бухгалтерский учет (940)
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SM ISO690:2012
MASIKO, Liudmila. Methods of audit of operations with environmental assets and obligations: modern state and development. 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. 212-216. ISBN 978-9975-127-59-2.
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Contabilitatea
Ediția 7, 2018
Conferința "Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare"
7, Chişinău, Moldova, 19-20 aprilie 2018

Methods of audit of operations with environmental assets and obligations: modern state and development

Методики аудита операций с экологическими активами и обязательствами: современное состояние и развитие

CZU: 657.6:504(476)

Pag. 212-216

Masiko Liudmila
 
Polotsk State University, Republic of Belarus
 
 
Disponibil în IBN: 4 ianuarie 2022


Rezumat

The modern state of audit of environmental issues of accounting (financial) reporting of business entities is investigated in the article. Based on the application of an integrated approach to segmentation of accounting and reporting data, we propose methods for auditing transactions with environmental assets and liabilities, which will contribute to improving the quality of the work of the audit organization, the ability in full to reliably estimate the impact on environmental reporting of the entity being audited.

Cuvinte-cheie
environmental assets, environmental liabilities, audit of environmental issues, accounting reports, integrated approach, segmentation of information