| Abstract [eng] |
The research started with the problem analysis of quality of financial reporting and was continued with presentation of theoretical framework for valuation quality of financial reporting. After discussing the main methods of quality assessment of financial reporting, case study as research method was presented. It was chosen to evaluate the financial reporting of the Aljansas AIBĖ, UAB, group of companies on the basis of the theoretical model of the quality assessment of financial reporting proposed in the project - their reliability (audit aspect) and compliance with the requirements of six business accounting standards. Following an empirical study, a high quality of the group's financial reporting was obtained, which was also confirmed by an external auditor of the group. Thus, the proposed theoretical model was implemented in practice and the results obtained showed the quality of the financial reporting. |
