CURRENT STATUS AND PROSPECTS OF TRANSITION TO ISA IN THE DEVELOPING COUNTRIES OF AFRICA AND THE MIDDLE EAST
Journal Title: Причорноморські економічні студії - Year 2018, Vol 30, Issue 2
Abstract
This article is devoted to the study of the problems of the application of international audit standards (ISAs) in developing Arab countries. The main problems of the application of international audit standards in Libya are identified, which include: weakness of legislation on accounting and audit standards and procedures; absence of a strong national association of accountants and auditors; absence of any clear accounting policies and standards; lack of qualified staff; language barrier (complexity of translation); the complexity of the content and structure of international audit standards.
Authors and Affiliations
Aswaye Azaden
Keywords
Related Articles
- EP ID EP658980
- DOI -
- Views 143
- Downloads 0
THE ROLE OF PUBLIC GOODS SECTOR IN THE ECONOMY OF UKRAINE
In the article, the role of public goods in the successful development of the state's economy is investigated. It is analysed that the main factor of the growth of production of public goods is the increase of efficiency...
ОСОБЛИВОСТІ СТРАХУВАННЯ РИЗИКІВ ПРИ СПОЖИВЧОМУ КРЕДИТУВАННІ
Стаття присвячена факторам, які впливають на формування ціни при страхуванні ризиків банківського споживчого кредитування. Окрема увага приділена відмінностям термінів регресу та суброгації у страхуванні. Розкрито особли...
THE FINANCIAL POLICY OF STIMULATING THE DEVELOPMENT OF THE REAL SECTOR OF THE ECONOMY AS A COMPONENT OF THE IMPLEMENTATION OF A PROACTIVE ECONOMIC DEVELOPMENT CONCEPT
The article substantiates the theoretical and methodological foundations, applied aspects of the formation of modern financial policy as a tool for stimulating the development of the real sector of the economy. The place...
DEVELOPMENT OF NEW ORGANIZATIONAL FORMS OF MANAGEMENT IN THE TOURISM INDUSTRY OF UKRAINE
The article is devoted to the study of the new organizational forms peculiarities of tourism marketing development. The necessity of considering the process of tourism industry services virtualization is proved, since it...
PREREQUISITES ACHIEVEMENT OF STRATEGIC GOALS OF TOURISM DEVELOPMENT IN UKRAINIAN CITIES AS AN OBJECT OF MANAGEMENT
The article analyzes the preconditions for achieving strategic and operational goals of tourism development in the city of Berdyansk. It is noted that the Berdyansk City Council approved the Strategy for the Development...