Year of Graduation
Accounting and Audit of Intercompany Transactions
The research contains main aspects of accounting and audit of intercompany transactions, studying of which is particularly relevant in the terms of the active creation of such complicated economic structures as holdings, concerns and corporations. In theoretical part of the research we analyzed Russian and foreign sources of theoretical information and on its basis formulate main rules and principle of accounting and audit of related party transactions. In empirical part of the work on the example of Group GAZ we approbated techniques of accounting and audit of intercompany transactions. As a result of the research, we created new plan of accounts for transactions between members of the group and developed effective technique which will help to improve the process of audit of intercompany transactions.