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The article examines the role of statistical accounting and classification of water resources in ensuring sustainable development, environmental balance, and economic security. Water is not only a fundamental component o...

The article reveals the latest amendments in the International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in Audit of Financial Statements” and 570 “Going Concern”, to be enforc...

Our paper focuses on investment subsidies and the impact of accounting methods on financial ratios. Accounting for investment subsidies in Czechia is subject to national legislation and international accounting standards...

The article gives a detailed account of the requirements to material assurance engagements on reports by residents of Diia.City legal regime in conformity with International Standard on Assurance Engagements 3000 (ISAE 3...

The article elaborates on an uncommon but disregarded theme. It touches upon issues of implementing the principle of profession skepticism in the auditing practice and related cognitive risks. Professional skepticism is ...

Abstract Background Polycyclic aromatic hydrocarbons (PAHs) comprise a group of persistent carcinogenic pollutants whose transfer from air to soil via the atmospheric deposition represents a major chronic exposure pathwa...

The paper analyzes the process of implementing IPSAS 23 “Revenue from Non-Exchange Transactions” in the Romanian public sector, focusing on the city halls in the Jiu Valley region. The research aims to identify the...

The author explores the causes giving rise to a phenomenon of the recurrence, over the latest three years (2022–2024), of the drawbacks in audit entities’ practices regularly revealed by the external audit quality co...

The purpose of the article is to substantiate the role and determine the significance of controlling as an effective tool for managing entrepreneurial activities in the context of implementing the principles of corporate...

This paper analyzes the statistical toolkit of Eurostat for collecting and processing data on the implementation of Artificial Intelligence (AI) in enterprises across European Union (EU) countries. The study defines the ...

The Article reveals the essence of autonomy of universities and proves the necessity of its activation in modern economic conditions. The main types of autonomy of universities are distinguished: financial, personnel, ac...

The article is devoted to methodological and practical dimensions of statistical assessment of the effect, efficiency, and intensity of the hotel & tourism industry in Ukraine. The aggravated social and economic crisis,...

The study examines the directions of development of the European food market and identifies the probable trends of its further transformation. It reveals the main tendencies of Ukraine’s agri-food foreign trade in the ...

This article presents a comprehensive study of the current state, requirements, and development prospects of the data analyst and data scientist professions in the context of digital economic transformation and dynamic c...

The Directive of the European Parliament and Council from December 14, 2022 No. 2022/2464/EU on corporate sustainability reporting and the adoption of the European Sustainability Reporting Standards (ESRS) require that b...

Materias / palabras clave: national accounting standards, international financial reporting standards, accounting, auditing, financial analysis, finance; Social Sciences: Commerce: Business: Accounting. Bookkeeping