Role of External Audit in Attracting Foreign Investment and in the Domestic Companies' Entering the IPO Market.
Journal Title: Бізнес Інформ - Year 2016, Vol 1, Issue
Abstract
In this article, a way of attracting investors in the long-term perspective, namely: entering the IPO (Initial Public Offering) markets by the domestic economic entities, has been considered. Also essence and objectives of IPO, advantages and disadvantages of holding the IPO have been determined. The main stages of the enterprises' entering the IPO market have been allocated: preparing for the IPO; entering the exchange; further statements by public company to investors. The key role of external auditors (auditing firms) on the stages of preparing the enterprise to entering the IPO market has been defined, popular auditing services have been listed. Investment accounting methods have been examined. Reflection in accounting the profit and its distribution mechanism in terms of investor and issuer, depending on the method of investments accounting according to international accounting standards, have been considered.
Authors and Affiliations
Olga Lubenchenko
Keywords
Related Articles
- EP ID EP138539
- DOI -
- Views 113
- Downloads 0
Strategic Enterprise Management: Western European and Ukrainian Approaches
The article describes the main stages of the strategic management theory. Current trends of strategic enterprise management systems were studied. The factors influencing the formation of strategic management systems of W...
Methodical Grounds of Managing the Product Quality Control
The article analyses the modern state of products quality control management. It justifies a necessity of organisation of the quality control system under conditions of uninterrupted flow line production. It reveals prob...
The Applied Aspects of Monitoring the Variability of Stock Markets
The article is concerned with substantiation of the need to improve existing approaches to the evaluation of risks in the process of monitoring markets, which today is insufficiently widely used in practice of the domest...
Estimated Figures of Efficiency of Structural Transformations of Engineering Enterprises on the Basis of the Resource-Functional Approach
The goal of the article is analysis and formation of the system of estimated figures of efficiency of structural transformations on the basis of the resource-functional approach. The article considers estimated figures o...
Development of the system of higher education of Ukraine: patterns, tendencies, prospects
The article substantiates and systemises characteristic features of the knowledge economy and the role of the higher school in this economy. It reveals patterns of functioning of the higher school and tendencies of its d...