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list of the most important institutions linked to IFRSS such as the International Accounting Committee Foundation (IASC … Foundation), International Accounting Standards Board (IASB) and International Financial Reporting Interpretations Committee … (IFRIC). Next is a presentation of the relations between IFRSS and EU accounting Directives followed by the goals and a …
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In carrying out internal audit, the selection of methodological tools for evaluation of internal control procedures, used to identify and evaluate key places of exposure to risks in individual areas, is of particular importance. The approved coso method, taking into consideration the wider...
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