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

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cris.sourceIdoai:irek.ase.md:1234567890/103
dc.creatorMasko, Ludmila
dc.date2020-02-13T09:18:55Z
dc.date2020-02-13T09:18:55Z
dc.date2018-04
dc.date.accessioned2023-11-13T20:54:10Z
dc.date.available2023-11-13T20:54:10Z
dc.descriptionMASKO, 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.
dc.descriptionThe 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).
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/103
dc.identifier.urihttps://cris.ase.md/handle/123456789/4836
dc.languageen
dc.publisherASEM
dc.subjectenvironmental assets
dc.subjectenvironmental liabilities
dc.subjectaudit of environmental issues
dc.subjectaccounting reports
dc.subjectintegrated approach
dc.subjectsegmentation of information
dc.titleMethods of audit of operations with environmental assets and obligations: modern state and development
dc.typeArticle
dspace.entity.typePublication
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