Kvalitatīva gada pārskata sagatavošanas priekšnosacījumi
Loading...
Date
Authors
Advisor
Journal Title
Journal ISSN
Volume Title
Publisher
Latvijas Universitāte
Language
lav
Abstract
Mūsdienās grāmatvežu un zvērinātu revidentu aprindās daudz tiek runāts par kvalitatīvu gada pārskatu. Tomēr konkrētu metodisko norādījumu vai normatīvo aktu formulējumu šādu pārskatu sagatavošanā nav pieejami. Bakalaura darba mērķis ir uz teorētisko un praktisko materiālu pamata identificēt nepilnības un trūkumus gada pārskatu sagatavošanas un publicēšanas procesā un izstrādāt priekšlikumu kvalitatīva gada pārskata sagatavošanai. Autore pētījuma ietvaros konstatējusi dažādas neatbilstības normatīvajos aktos un uzraugošo institūciju darbībā, kā rezultāta izstrādājusi priekšlikumus gada pārskatu kvalitātes uzlabošanai.
Nowadays, there is a lot of talk in the circles of accountants and sworn auditors about a quality annual report. However, specific methodological instructions or wording of regulatory enactments are not available in the preparation of such reports. The aim of the bachelor's thesis is to identify shortcomings in the process of preparation and publication of annual reports on the basis of theoretical and practical materials and to develop a proposal for the preparation of a quality financial report. Within the framework of the research, the author has identified various inconsistencies in regulatory enactments and the activities of supervisory institutions, as a result of which she has developed proposals for improving the quality of annual reports.
Nowadays, there is a lot of talk in the circles of accountants and sworn auditors about a quality annual report. However, specific methodological instructions or wording of regulatory enactments are not available in the preparation of such reports. The aim of the bachelor's thesis is to identify shortcomings in the process of preparation and publication of annual reports on the basis of theoretical and practical materials and to develop a proposal for the preparation of a quality financial report. Within the framework of the research, the author has identified various inconsistencies in regulatory enactments and the activities of supervisory institutions, as a result of which she has developed proposals for improving the quality of annual reports.