Kucheriava M. Assessment of financial reporting quality: methodological approaches and organization

The dissertation is devoted to the study of theoretical and methodological foundations, methodological instruments and organizational issues of the assessment of financial reporting quality. The analysis of financial reporting quality treatments for their compliance with the concept defined in international and domestic documents is conducted. The classification of the prerequisites and factors that reflect the impact of external and internal environment regarding enterprise on preparing the financial statements is improved. The organization and regulation of assessment of financial reporting quality is investigated. The suggestions on disclosure of results of the assessment of financial reporting quality are substantiated.