ACCOUNTING AND AUDITING ACCORDING TO INTERNATIONAL STANDARDS AS A MANAGMENT FUNCTION
نویسندگان
چکیده
Abstract. The introduction of International Financial Reporting Standards (IFRS) has led to a fundamental change in financial reporting requirements. They aim present the company’s opportunities and risks such way that objectives management can be assessed by third parties other parties. This article discusses basic requirements must meet context accounting accordance with IFRS. To obtain truthful information about state affairs company, receive analyze reports make right strategic decisions. IFRS 8 Operating Segments (IFRS 8) assists them this. main purpose this standard is disclose company users assess nature impact activities implemented, as well types economic conditions which it operates. describes implementation function, on various functions. In 8, application approach should also explained notes statements. However, only applies listed companies. At same time, serves implement for unlisted companies own purposes. One enhanced tools audit segment reporting. helps confirm veracity data As part annual statements, necessary check whether acquired knowledge corresponds results procedures categories reports. result recorded auditors working papers (audit documentation). Any inaccuracies reported report. detail Auditing (ISA). Also, preparation documentation ISA standards Institut der Wirtschaftsprüfer, Germany (IDW Prüfungsstandards PS)). Keywords: IFRS, ISA, audit, managment, documentation, report, international standards. Formulas: 0; fig.: 2; tabl.: bibl.: 11.
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ژورنال
عنوان ژورنال: Fìnansovo-kreditna dìâl?nìst?: problemi teorìï ta praktiki
سال: 2021
ISSN: ['2306-4994', '2310-8770']
DOI: https://doi.org/10.18371/fcaptp.v4i35.221787