Особенности Бухгалтерского Учета И Раскрытия Информации О Расходах На Природоохранную Деятельность В Финансовой Отчетности

Ткачева, Мария Вячеславовна

doi:10.17308/meps.2018.12/2018

meps

2019

DOI: 10.17308/meps.2018.12/2018

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Особенности Бухгалтерского Учета И Раскрытия Информации О Расходах На Природоохранную Деятельность В Финансовой Отчетности

Мария Вячеславовна Ткачева¹

Abstract: Цель: рассмотрение учетных аспектов отражения расходов на природоохранные мероприятия и влияние на достоверность финансовой отчетности. Обсуждение: рассмотрение вопросов совершенствования учета и раскрытия информации о расходах на природоохранную деятельность организаций, рассмотрение классификации данных расходов. Результаты: информация о расходах на природоохранные мероприятия должна стать неотъемлемой составляющей при формировании достоверной бухгалтерской (финансовой) отчетности для принятия инвесторами ре… Show more

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Assessing the Quality of Financial Reporting in Mining Companies

Klimov

2022

Globus: Human Sciences

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The most important purpose of evaluating financial statements is to provide information to consumers. The main characteristic of information is the reliability within the framework of social and real facts. What speaks about the truth of information is called its quality, which implies the most complete satisfaction of needs for subjects. The quality of accounting information in its content in particular represents an assessment of both the quality of products and the quality of labor, and the quality of management. This article discusses an approach to assessing the quality of financial statements and the likelihood of their distortion. The reporting of companies whose activities are related to the extraction of minerals was assessed from the standpoint of the likelihood of overstating the financial results of their activities.

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Assessing the Quality of Financial Reporting in Mining Companies

Klimov

2022

Globus: Human Sciences

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Особенности Бухгалтерского Учета И Раскрытия Информации О Расходах На Природоохранную Деятельность В Финансовой Отчетности

Cited by 1 publication

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Assessing the Quality of Financial Reporting in Mining Companies

Assessing the Quality of Financial Reporting in Mining Companies

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