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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?????????????? ????? ? ???????? ????? ?????????????????? ??????????? ?? ?????????????: ??????????? ?? ????????
Accounting and control of intra-group settlements organization and methods |
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| Creator |
?????, ?????? ??????????
Goilo, N.V. |
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| Subject |
?????????????? ?????
???????? ?????????? ????? ????????????????? ?????????? ????? ??????????? ??????????? ???????? ??????? ???????????? ??????? accounting, control internal audit intra-group settlements group of companies parent company subsidiary holding company |
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| 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. |
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| Date |
2016-02-18T10:16:24Z
2016-02-18T10:16:24Z 2014-11-14 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1067
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| Language |
uk
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| Relation |
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| Publisher |
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