Analytical work within enterprises aimed to prevent omissions of financial reporting data should play a leading role in the work program of accountant, analyst and auditor. The article is devoted to the improvement of methods for detection signs of errors and omissions in the financial...

The study provides the grounds for new approaches to enhancing levels of investment attractiveness and financial security of agricultural plants and agrarian sector as a whole. The issue of agricultural company's assets exposure in financial statements has been characterized. The impact of tax...

The article provides the analysis of information support for the developing agrarian businesses financial security activities. The impact of financial statements on financial security has been proved through generalization procedure of such calculating indicators as operating margin, return on...

The article covers particular aspects of organization and methodology for making financial statements in compliance with the latest changes in legislation caused by adoption of the first national accounting standard. The problems of completing financial statements have been highlighted which is...

The article provides the analysis of forming the government-support-related accounting data - from the farm enterprise primary documents to the consolidated accounting and financial statements. Specifics of accounting and reporting according to various categories of multi-size farms have been...

The article covers the analysis of the specifics of intellectual capital components disclosure in domestic and foreign businesses reporting. The objective of the study is the identification of indicators that, to a certain extent, disclose intellectual capital. According to the results of the...

The article provides the analysis of information support for the developing agrarian businesses financial security activities. The impact of financial statements on financial security has been proved through generalization procedure of such calculating indicators as operating margin, return on...

The article covers the analysis of the specifics of intellectual capital components disclosure in domestic and foreign businesses reporting. The objective of the study is the identification of indicators that, to a certain extent, disclose intellectual capital. According to the results of the...

In the article the IAS 41 'Agriculture' (fair value of biological assets and agricultural products) terminology has been considered within the Russian theory and practice of accounting. A multifactor model of assets and liabilities fair value calculation has been proposed. It has been found that...