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  • Все работники бухгалтерии подчиняются непосредственно главному бухгалтеру при … #51
  • Формировать учетную политику организации обязан … #52
  • The Management Discussion and Analysis Section of the annual report: #53
  • To be useful, accounting information must have the fundamental qualitative characteristics of: #54
  • All of the following are characteristics of useful accounting information EXCEPT: #55
  • When information is important enough to the informed user, so that, if it was omitted or erroneous, it would make a difference in the user’s decision, it is: #56
  • The substance of annual report is: #57
  • Auditor’s opinion that the consolidated financial statements provide a “true and fair view of the net assets, financial position and results of the Group” is also known as: #58
  • An unqualified opinion: #59
  • A qualified opinion is given when: #60
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