S’inscrivant dans l’exercice du contrôle, l’analyse des écarts est utile pour effectuer l’évaluation, la retroaction et le repérage des problèmes; elle peut s’appliquer aux revenus, aux coûts directement reliés aux produits ...

The domestic commercial entities use as an alternative settlement method: payment services offered by e-money companies. This article is intended for both theoreticians and practising accountants, since, in addition to ...

This article examines the problems of implementation and the methods of improvement of the internal control system. The internal control deals with the all spheres of company’s activity – from the aims of business, including ...