Облік і аудит за міжнародними стандартами в умовах інтеграції в світову економіку: автореф. дис. на здобуття наук. ступеня канд. екон. наук: 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

Abstract

Дисертацію присвячено вирішенню актуальних науково-практичних завдань з удосконалення організаційних і методичних засад обліку і аудиту в умовах адаптації до Міжнародних стандартів фінансової звітності та Міжнародних стандартів аудиту. Обґрунтовано пріоритетні напрямки реформування національної облікової системи Лівії (концептуальна основа, облік основних об’єктів, аспекти розкриття інформації в звітності, інвестиції та фінансові вкладення, спеціальні стандарти). Розроблено Програму реформування національної облікової системи Лівії та покроковий план переходу на використання МСФЗ. Запропонована концепція бухгалтерських знань для впровадження МСФЗ в Лівії. Охарактеризовано ключові відмінності в підходах до обліку діяльності компаній між МСФЗ та US GAAP та проведене їх перехресне порівняння. Розроблена Концептуальна модель формування облікової політики відповідно до МСФЗ. Розвинена модель формування методичних положень облікової політики за МСФЗ. Запропоновані концептуальні моделі автоматизованої обробки облікової інформації при використанні методу трансформації, паралельного обліку (конверсії), трансляції, а також запропонованого комбінованого методу складання бухгалтерської (фінансової) звітності. Визначені варіанти реалізації функцій внутрішнього аудиту в період переходу на міжнародні стандарти аудиту і фінансової звітності. Запропонована концепція внутрішнього аудиту. Систематизовано механізм формування інформаційних потоків, які формують процедуру внутрішнього аудиту в форматі МСФЗ та МСА

The thesis is devoted to solving actual scientific and practical tasks concerning the improvement of organizational and methodical principles of accounting and auditing in the conditions of adaptation to International Financial Reporting Standards and International Standards on Auditing. Theoretical analysis of the content of conceptual categories that characterize the system of accounting and audit in the conditions of international economic integration, namely, harmonization and standardization, is carried out. On the basis of the analysis of different approaches to the definition of "harmonization", its clarified definition as a process associated with the joint activities of scientists and practitioners, aimed at convergence of accounting systems of different countries for the creation of the unified system of accounting and minimization of the global level of all differences is proposed. The use of International Standards in the world economic system as the basis for the formation of a global integration model for the preparation and dissemination of financial information is comprehensively analyzed. The conditions for the formation of the accounting as a profession in the context of introducing IFRS are outlined, and the concept in which the systematized methodological components of accounting knowledge in Libya is proposed. It is substantiated that the process of convergence between IFRS and US GAAP for Libya is particularly acute because all listed companies are to compile and submit their reporting according to IFRS, which is not currently observed. The paper identifies the key factors that influence this process, analyzes potential impact of differences between IFRS and US GAAP on the accounting of Libyan companies, and develops a step-by-step plan for the transition to using IFRS. The transition plan consists of four phases: stage 1 - convergence of IFRS and US GAAP; stage 2 - improvement of the regulatory system by updating and changing legislative acts of accounting; stage 3 - issue of New IFRS Accounting Standards; stage 4 - convergence of Libyan accounting standards with IFRS. Particular attention is paid to technical issues of accounting, namely: key differences in the approaches to accounting in companies between IFRS and US GAAP were identified, and cross comparison was made between IFRS and US GAAP. The potential impact of the detected discrepancies on data processing in accounting systems, on the process of financial statements preparation, etc. is estimated. The first element of the organizational nature is the development of accounting policy that falls within of the organization competence. 3 models of accounting policy are presented. As a part of Model 2, a Conceptual Model for the Formation of Accounting Policies in accordance with IFRS is proposed. The model for the formation of methodical provisions of accounting policy under IFRS is proposed. The ways of obtaining IFRS reporting by Ukrainian companies are comparatively analyzed for the identification of the most optimal one, and in order to develop proposals for the further development of the method implemented within the framework of its application. The stages of financial statements compilation by means of each of the methods are specified, as well as the conceptual models of automated processing of accounting information using the method of transformation, parallel accounting (conversion), translation, as well as the proposed combined method of compiling accounting (financial) reporting in the conditions of transition to the use of international standards. The proposed methodology of preparing individual financial statements under IFRS allows a company with the lowest cost of labor and financial resources to collect and aggregate information for the preparation of reporting in an international format that has a fundamental impact on the effectiveness of managerial decisions, which largely depend on the reliability and timeliness of financial and managerial information contained in the relevant reporting, opening new opportunities to the organization for attracting large foreign investors. The concept of internal audit at the enterprise, which is a set of goals, methods, methods and methods of realization collection, fixing, checking and control of the information about activity of the enterprise is offered. The results obtained through the application of procedures used during the inspection, can be used by management to make effective managerial decisions when transitioning to ISA. Practical value of the obtained results is the possibility of using the main methodological recommendations in the IFRS reporting practice, which will enable many companies to plan the preparation of the first IFRS reporting thoroughly, to resolve a number of training issues, and to reduce the costs connected with the transition to the application of IFRS and ISA. The thesis considers a risk-based approach used in business corporations to issues of internal audit because it is the one that most deeply reflects the vector of internal audit in current economic terms and presents itself as that very chain in management that is aimed at developing recommendations on increasing efficiency of economic entities’ activity. It presents a comparison of the traditional and risk-based approaches, and on its basis it gives methodical recommendations for internal auditors involved in issues of developing the internal audit standards.