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Browsing by Author "Potapova, Natalya Vasilievna"
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Professional ethics of an accountant in the sustainable development system
Potapova, Natalya Vasilievna; Priymachuk, Irina Vasilievna (БрГТУ, 2021)The role of professional ethics of an accountant is becoming increasingly important to the enterprise. The accountant is in a unique position at the intersection of all areas of activity. Accountant has the ability and authority to develop models and generate information and brings the enterprise into ...2022-03-14
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The role of professional ethics and internal audit in the disclosure of information about the enterprise
Potapova, Natalya Vasilievna; Priymachuk, Irina Vasilievna (BrSTU, 2022)The issue of disclosure continues to be a challenge for users of financial and non-financial reporting and the accounting standards community. Financial disclosure standards aim to improve the qualitative characteristics, comparability, verifiability, timeliness and understandability of financial ...2023-01-20