maintain separate accounts situations of the use of these financial resources and also to prepare financial statements in which … to be reflected the fees occurred by implementing of projects. The audit of these financial statements is specific and is …, can be applied the provisions of ISA 800, International Audit Standard “Special Considerations-Audit of financial …

To draw up the Consolidated Financial Statements it is necessary to aggregate the Patrimonial Statement, the Economic …

theoretical andpractical presentation of the stages of building the individual financial statements through themethod of global …

, not to be correct and impicitly the financial statements not to be inconformity with the represented reality, affecting in … that the internal controlcould have in the accomplishment of the targeted objectives by the financial statements and …

implicitly fair value measurements for financial statements have been harshlycriticized, mainly by the representatives of the … measurements inthe financial statements by firstly sketching a guide of best practices and further focusing onempirically …

financial statements has been characterized. The impact of tax policy on financial security of agricultural sector has been …

The procedure for farms financial statements preparation with particular disclosure of information as to the government … marked out. It has been found that certain forms of financial statements do not reflect relevant information required by … particular items in financial statements, the author has made a proposal for unification of certain forms of financial statements …

basis for determining which entities are consolidated in the consolidated financial statements. This approach, which relies …