Natalia Kantsedal

Poltava State Agrarian Academy · Department of Accounting and Finance

The topicality of searching tools to minimize (neutralize) the probable consequences of information risk of financial reporting users in data processing computing environment requires components’ revision of the traditional multiplicative risk assessment model by auditor. The result of the research is confirmed by two inter-complemented hypotheses:...

The article establishes the measure and direction of the influence of tax differences on the indicators of financial results of business entities and outlines approaches to the construction of an adequate accounting mechanism for income tax collection processes. An analysis of the impact on the financial result of a number of tax differences arisin...

The development of global communications in business and everyday life has led to the emergence of a new plane of relationship, the subject of which is the electronic data exchange. In this exchange of data involved bodies of state power, local self-government, public administration, commercial and non-profit organizations, as well as citizens in t...

Increasing the volume of information around the world and the rapid development of the latest information technologies led to the emergence of new opportunities for their use in the life of society, in the work of the authorities and local self-government. The introduction of computer technology for the processing, transferring, storage and use of...

Unpreparedness and the absence of motivational interest to science from students of educational level «Bachelor» causes the problem of low scientific activeness at the following educational levels and leads to violating the standards of academic etiquette, unconscious using the ways of plagiarism in scientific texts. The aim of the scientific activ...