Articolul precedent |
Articolul urmator |
347 2 |
Ultima descărcare din IBN: 2022-02-25 14:41 |
Căutarea după subiecte similare conform CZU |
657.6:504(476) (1) |
Бухгалтерия. Бухгалтерский учет (940) |
Угрозы окружающей среде (916) |
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 |
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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: 657.6:504(476) | ||||||
Pag. 212-216 | ||||||
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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. |
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Cuvinte-cheie environmental assets, environmental liabilities, audit of environmental issues, accounting reports, integrated approach, segmentation of information |
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