3.09. комплексный анализ и оценка эффективности в условиях

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= International accounting standards. International financial reporting standards :
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Association of chartered certified accountants. http:// www.accaglobal.com.
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3.09. COMPLEX ANALYSIS AND
ESTIMATION OF EFFICIENCY IN
THE CONDITIONS OF
ACCOUNTING AND AUDIT
REFORMING
A.A. Tkach, Candidate of Science (Economics), Assistant
Professor of the Department for Management
Korolev Institute of Management,
Economics and Sociology
In article are considered a role and features of the complex analysis and an estimation of efficiency of activity of
the enterprise in the conditions of reforming of accounting
and audit. The interrelation of the complex analysis and an
estimation of efficiency of activity of the enterprise, and
also their communication with the international standards
are shown. The model of the comparative analysis and a
complex estimation of efficiency of activity of the enterprises are offered.
Literature
1. The Russian Federation. The Ministry of Finance of Russia.
Orders. About forms of the accounting reporting of the organizations [the Electronic resource]: the order of the Ministry
of Finance of Russia from 07.02.2010,
66n//Is standardlegal base "Consultant Plus", 2012.
2. The desktop dictionary of financial and economic terms and
concepts [Text] / the editor-in-chief of professor M. .
Korobeynikov.
: SportAcademPress, 1999. 420 p.
3. L.A. Bernstein. The analysis of the financial reporting: the
theory, practice and interpretation: Translation from English /
The scientific editor of transfer a member the correspondent
of Russian Academy of Sciences I.I. Yeliseyev. The editor-inchief of a series professor Y. . Sokolov. – : the Finance and
statistics, 2002. – 624 .
4. T.L. Saaty. Decision-making at dependences and feedback:
Analytical networks [Text]: the lane with English / scientific
editor A.V. Andreychikov, O.N. Andreychikova. – : Publishing house LKI, 2008. – 360 .
5. V.T. Chaya. International Financial Reporting Standards: the
textbook / V.T. Chaya, G.V. Chaya; under V.T. Chaya and
N.A. Bonoev general edition. – the 2-nd edition. –
:
KnoRus, 2010. – 303 .
6. A.D. Sheremet. The complex analysis of economic activities:
the textbook for high schools. – : INFRA-M, 2008. 416 .
7. A.D. Sheremet. The analysis of efficiency of business in auditor
activity [Text] / A.D. Sheremet // Audit. – 2011.- 6.
. 2-6.
8. A.D. Sheremet. Development of the theory of the economic
analysis in the conditions of economic reform. – : Publishing
house of the Moscow State University, 1971. – 164 .
9. http:// www.accaglobal.com [Electronic resource].
Keywords
Efficiency; the complex analysis and efficiency estimation; the international standards; accounting and audit reforming; enterprise estimation of cost.
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