Audit účtovnej závierky a jeho význam pri zostavovaní národných účtov
Audit of Financial Statements and its Role in Compilation of National Accounts
Author(s): Pavol Vincúr, Janka HvoždarováSubject(s): Economy
Published by: Ekonomický ústav SAV a Prognostický ústav SAV
Keywords: financial statements; audit of financial statements; national accounts; national accounts; classification of sectors and subsectors; account of resitents; added value
Summary/Abstract: This article is a presentation of audit by provision reliability of information financial statement (individual and konsolidated), especially in relation to third sides. Article also specifies task and signification certified financial statements by preparation national accounts. Article also presents brief summary of na-tional accounting system according to methodology ESA 95, which is about monitoring welfare and economic policy in states of Europe Union.
Journal: Ekonomický časopis
- Issue Year: 52/2004
- Issue No: 08
- Page Range: 973-983
- Page Count: 11
- Language: Slovak