Запис Детальніше

?????????????? ????? ? ???????? ????? ?????????????????? ??????????? ?? ?????????????: ??????????? ?? ????????

Електронний архів Житомирського державного технологічного університету

Переглянути архів Інформація
 
 
Поле Співвідношення
 
Title ?????????????? ????? ? ???????? ????? ?????????????????? ??????????? ?? ?????????????: ??????????? ?? ????????
Accounting and control of intra-group settlements organization and methods
 
Creator ?????, ?????? ??????????
Goilo, N.V.
 
Subject ?????????????? ?????
????????
?????????? ?????
????????????????? ??????????
????? ???????????
??????????? ????????
??????? ????????????
???????
accounting, control
internal audit
intra-group settlements
group of companies
parent company
subsidiary
holding company
 
Description ?????????? ?????????? ?? ?????????????-????????? ?????? ??????????????? ?????? ?? ???????? ????? ?????????????????? ???????????. ????????????? ?????????? ??????? ?????????????????? ???????????. ???????????? ?????????????-????????? ????????? ??????????????? ?????? ?????????????????? ??????????? ? ??????? ?????????? ????????? ????????? ???????? ????? ???????????, ???????? ??????????? ??????? ?? ?????????? ???????????? ?? ???? ??????????? ????????? ???????????? ? ??????????????? ?????? ?????????????????? ??????????? ????? ???????????. ??? ???????????? ??????????????? ?? ??????????? ? ?????????????? ??????? ?????????? ???????????? ? ??????????????? ?????? ?????????????????? ???????????, ?? ??????????? ????????? ?????? ?????????? ??? ???? ? ?????????? ?????????? ?????????????????? ????????. ???????????? ?????????????-????????? ??????? ?????????? ???????????? ?????? ????? ?????????????????? ???????????, ?? ???????? ???????????? ?????????? ??????????? ???????? ? ????? ?????.
The theoretical, organizational and methodic fundamentals of accounting and control of intra-group settlements have been deeply grounded. The peculiarities of making settlements within the group have been disclosed as well as the definition of the intra-group settlements concept has been formed. The organizational and methodic basis of accounting for the intra-group settlements have been improved in the part of the Project of accounting policies of a group relative to the intra-group settlements, working out the accounting methodic approach as well as the forms of internal reporting for intra-group settlements disclosure. All the recommendations have been systematized and summarized in the provided Project of Guidelines on Accounting for Intra-group Settlements, which will enable the full information disclosure of the state and results of intra-group transactions. The organizational and methodic aspects of internal audit of intra-group settlements have been improved that increases an efficiency of control procedures within the group.
 
Date 2016-02-18T10:16:24Z
2016-02-18T10:16:24Z
2014-11-14
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1067
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
Publisher ????