financial position

Peculiarities of auditor’s evaluation in the process of diagnosis enterprise’s financial condition

It was established that none of the recent studies or publications does not raise the question
of recognition of audit element integrated assessment of the financial condition of the company and
as a debating something that is worth discussing in local reputable scientific circles. The concept of
audit of the financial situation of the company in the current economic conditions is concretized.
The role and importance of modern auditing for a full and accurate assessment of the financial

Accounting ends reporting and ifrs – starting from h

The application of international financial reporting standards (IFRS) in Ukraine has led
to contradictory approaches in business accounting of enterprises. First and foremost it is
connected with different tasks which are solved by accounting and IFRS. The combination of
such different tasks is likely to cause the inability of accounting records to perform its core
functions and its essence would be distorted. The article describes the possible approaches to
solving the problem of the accounting and IFRS coexistence.