Существенность в бухгалтерском учете и при аудите финансовой отчетности

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/1802

Title:	Существенность в бухгалтерском учете и при аудите финансовой отчетности
Authors:	Лапицкая, Людмила Ляховченко, Александр
Keywords:	audit accounting ISA 320 financial statements
Issue Date:	Apr-2016
Publisher:	ASEM
Abstract:	This article is devoted to materiality in the audit of the financial situation and in accounting. ISA 320 states that the auditor should consider whether the information he had received is substantial and how distortion affects the accuracy of the financial statements.
Description:	ЛАПИЦКАЯ, Людмила, ЛЯХОВЧЕНКО, Александр. Существенность в бухгалтерском учете и при аудите финансовой отчетности. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale = Paradigm of accounting and auditing: national realities, regional and international trends : Comunicări ale conferinţei ştiinţifice internaţionale, Ed. a 5-a, 1 aprilie, 2016. Chişinău: S. n., 2016, pp. 166-170. ISBN 978-9975-127-48-6.
URI:	https://irek.ase.md:443/xmlui/handle/123456789/1802
ISBN:	978-9975-127-48-6.
Appears in Collections:	2.Articole

Files in This Item:

File	Description	Size	Format
Лапицкая Л_Ляховченко А_conf_Dep_Contabilitate_aprilie_2016.pdf		497.52 kB	Adobe PDF	View/Open

DSpace JSPUI