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2013, vol. 16, br. 63, str. 25-49
Dokumentovanje kontrola finansijskog izveštavanja
Novi Sad
Sažetak
Dugoročni finansijski plasmani obuhvataju različite oblike ulaganja sredstava koji će se realizovati u periodu dužem od godinu dana od dana nastanka. Standardi razlikuju četiri kategorije finansijskih ulaganja (plasmana) i u zavisnosti od kategorije razlikuju se i metode vrednovanja (procenjivanja) i njihovog računovodstvenog obuhvatanja. U tekstu koji sledi, za svaku kategoriju finansijskih sredstava ponaosob date su definicije, uslovi priznavanja, početno i naknadno vrednovanje i način usmeravanja efekata naknadnog vrednovanja finansijskih sredstava.
Reference
Bellino, C., Hunt, S. (2007) Auditing application controls. u: Global Technology Audit Guide (GTAG), The Institute of Internal Auditors
Chorafas, D.N. (2001) Implementing and Auditing the Internal Control System
COSO (2006) Guidance for smaller public companies reporting on internal control over financial reporting, USA. July
COSO (1992) Internal control-integrated framework. USA
Deloitte & Touche L.L.P. (2003) Moving forward: A guide to improving corporate governance through effective internal control
Graham, L. (2010) Complying with Sarbanes-Oxley Section 404
Hightower, R. (2008) Internal Controls Policies and Procedures. John Wiley & Sons
ICAEW (1999) Interal Control Guidance for Directors on the Combined Code. London
Leitch, M. (2008) Intelligent internal control and risk management: Designing high-performance risk control systems. Gower Publishing Ltd
Lynford, G. (2008) Internal controls: Guidance for private, government, and nonprofit entities. John Wiley & Sons
PCAOB Auditing standard No. 2: An audit of internal control over financial reporting performed in conjunction with an audit of financial statements. 2, 5, 25, 99
PSAO Auditing standard No. 2: An audit of internal control over financial reporting performed in conjunction with an audit of financial statements
Ramos, M. (2008) The sarbanes-oxley section 404 implementation toolkit: Practice AIDS for managers and auditors. Wiley
Root, S.J. (1998) Beyond COSO. Canada: Internal Control To Enhance Corporate Governance
SEC (2006) Concept release concerning management s reports on internal control over financial reporting. USA, Release br. 34-54122, File br. 57-11-06, 11 June
The Institute of Internal Auditors (2004) A framework for evaluating control exceptions and deficiencies. The Institute of Internal Auditors
Wallace, W.A. (2005) Internal controls guide. CCH Incorporated
 

O članku

jezik rada: srpski
vrsta rada: pregledni članak
objavljen u SCIndeksu: 29.01.2014.

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