Home  Journals  International Accounting  45(291) - 2013 December

Risks during the import of goods as specific objects of control

Available online: 15 December 2013

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification: 

Export and import operations are subject to risks that have different origins and area of distribution. The study identified specific risks arising from transactions between related contractors which cause a particular interest to controlling public services, their characteristic is given, mechanisms of their decrease are defined, recommendations on disclosure of this information in financial statements are presented.

Keywords: import operations, risks, related contractors, financial statements, control

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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