Methods of audit of operations with environmental assets and obligations: modern state and development

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/1234567890/103

Title:	Methods of audit of operations with environmental assets and obligations: modern state and development
Authors:	Masko, Ludmila
Keywords:	environmental assets environmental liabilities audit of environmental issues accounting reports integrated approach segmentation of information
Issue Date:	Apr-2018
Publisher:	ASEM
Abstract:	The modern state of audit of environmental issues of accounting (financial) reporting of business entities is investigated in the article. Based on the application of an integrated approach to segmentation of accounting and reporting data, we propose methods for auditing transactions with environmental assets and liabilities, which will contribute to improving the quality of the work of the audit organization, the ability in full to reliably estimate the impact on environmental reporting of the entity being audited. CZU: 657.6:504(476).
Description:	MASKO, Ludmila. Methods of audit of operations with environmental assets and obligations: modern state and development. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 212–216. ISBN 978-9975-127-59-2.
URI:	http://irek.ase.md:80/xmlui/handle/1234567890/103
Appears in Collections:	2.Articole

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