ТЕОРЕТИЧЕСКИЕ И МЕТОДОЛОГИЧЕСКИЕ АСПЕКТЫ АУДИТА ДЕНЕЖНЫХ СРЕДСТВ В СОВРЕМЕННОЙ РОССИИ

Translated title of the contribution: THEORETICAL AND METHODOLOGICAL ASPECTS OF CASH AUDIT IN MODERN RUSSIA

Кристина Ивановна Ткаченко, Александр Леонидович Золкин , Ольга Владимировна Сараджева (Браткова) , Елена Альбертовна Свердликова (Арзуманьянц)

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Abstract

The article describes the economic essence of the company’s funds and its accounting, studies the theoretical basis of the processes studied, as well as the behavior of the organization in accounting for funds. Key features of cash accounting and their detailing, and regulatory and legal regulation in Russia are presented. The main objective of the accounting audit of the company’s funds accounting is the formation of an information and analytical base for the management of the enterprise’s production activities. It should be noted that the provisions of the International Financial Reporting Standards are fundamental both for the maintenance of financial and management accounting and for the analysis of accounting information presented in the IFRS format, as well as for the most efficient creation and use of accounting information generated within the framework of the International Financial Reporting concept.
Translated title of the contributionTHEORETICAL AND METHODOLOGICAL ASPECTS OF CASH AUDIT IN MODERN RUSSIA
Original languageRussian
Pages (from-to)398-404
JournalУправленческий учет
Issue number5-2
DOIs
StatePublished - 31 May 2021

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