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Environmental concerns are getting more evident in the context of establishing commercial links. In particular, the nature users themselves, governmental institutions, and private and public organizations that exert control have the challenge of determining the extent of harm done to it and the likelihood of such damage. The primary goal of the study is to clarify how, while upholding the idea of sustainable development, the environmental audit helps to preserve and improve the environment. Because of this, one of the three worldwide strategies for determining and creating the environmental audit was applied. After reviewing the pertinent and readily available domestic and international literature, conclusions about the environmental audit's influence on environmental protection and improvement were reached. The findings of the research indicate a clear link between environmental audit requirements and environmental improvement as well as pollution. The research findings will be put into practice by developing precise suggestions to minimize pollution and increase environmental protection. The study’s significance stems from the authors’ definition of the prerequisites for the creation and formulation of an environmental audit for environmental improvement and protection purposes. Key words: environmental audit, losses of pollutants, air pollution, losses, environment.

The stress resistance of banks is important for the entire financial system of the country, since the banking sector is the most important segment of the economy. Banks accumulate free resources and ensure the movement of money for the needs of the economy.Stress testing is one of the methods for assessing the stability of banks to various stressful situations in the financial market.In the economic literature, this aspect has been given enough attention, but to a greater extent with respect to certain types of risks. Studies have approached the issue of assessing the stress resistance of banks in different ways. Some considered the problem through the prism of assessing the probability of bankruptcy, others used an assessment of the dependence of banks’ profitability on various factors. Most of the authors used regression, cluster, discriminant analysis and various stress testing methods.In this study, both classical methods are used – collection, synthesis, analysis, generalization, pro-cessing and visualization of data – and methods of stress testing and scenario modeling. Data collection was carried out on the basis of data from the Bloomberg information database for banks in Turkey and Kazakhstan. Unfortunately, not all commercial banks in Turkey and Kazakhstan managed to collect data for 2020-2022. At the same time, this article uses a scenario stress testing method based on the Bloom-berg method. The analysis made it possible to determine that Turkish banks are more sensitive to crises, especially for such banks as Turkiye Sinai Kalkinma Bankasi and Sekerbank Turk AS, for which the values are always significantly higher than the median. Banks of Kazakhstan are more resistant to crises and less responsive to market changes, except for Kaspi.KZ JSC, whose performance is close to that of Turkish banks

The stress resistance of banks is important for the entire financial system of the country, since the banking sector is the most important segment of the economy. Banks accumulate free resources and ensure the movement of money for the needs of the economy. Stress testing is one of the methods for assessing the stability of banks to various stressful situations in the financial market. In the economic literature, this aspect has been given enough attention, but to a greater extent with respect to certain types of risks. Studies have approached the issue of assessing the stress resistance of banks in different ways. Some considered the problem through the prism of assessing the probability of bankruptcy, others used an assessment of the dependence of banks' profitability on various factors. Most of the authors used regression, cluster, discriminant analysis and various stress testing methods. In this study, both classical methods are used - collection, synthesis, analysis, generalization, processing and visualization of data - and methods of stress testing and scenario modeling. Data collection was carried out on the basis of data from the Bloomberg information database for banks in Turkey and Kazakhstan. Unfortunately, not all commercial banks in Turkey and Kazakhstan managed to collect data for 2020-2022. At the same time, this article uses a scenario stress testing method based on the Bloomberg method. The analysis made it possible to determine that Turkish banks are more sensitive to crises, especially for such banks as Turkiye Sinai Kalkinma Bankasi and Sekerbank Turk AS, for which the values are always significantly higher than the median. Banks of Kazakhstan are more resistant to crises and less responsive to market changes, except for Kaspi.KZ JSC, whose performance is close to that of Turkish banks. Key words: Stress testing, banking, stress resistance, Bloomberg method, forecasting

Economic internationalization in this century is an irreversible process, and the driving forces of this process are transnational structures, business organizations, globalization of financial markets, political and regulatory conditions for business scaling. An integral element of the world economy is international accounting, harmonization and standardization of its principles, developed on its basis, considered in many aspects and at many levels. The article examines the process of harmonization of the accounting system in Poland with the International Financial Reporting Standards (IFRS). The stages of development of the convergence of Polish GAAP with IFRS in a historical perspective are shown, with particular attention to the harmonization of accounting in the European Union, as the main trigger for the implementation of IFRS in Poland. Some distinguishing features of GAAP from IFRS are analyzed and conclusions are drawn. The purpose of the study is to show the stages of harmonization of Polish GAAP with IFRS and highlight some of the distinguishing characteristics between Polish GAAP and IFRS. To achieve this goal, the following tasks are set: - a review of the literature of Polish researchers on the harmonization of accounting and the development of accounting in Poland over the past 20-40 years. - to consider the harmonization of the European Union as the main trigger affecting the Polish accounting system - highlight the development of Polish GAAP after accession to the European Union and explore the stages of harmonization of Polish GAAP with IFRS. - show some distinctive characteristics of Polish GAAP and IFRS and draw conclusions. When writing this work, qualitative research methods were used, such as observation, the scientific method, case study, expert interviews and content analysis. Key words: economic internationalization, IFRS, harmonization, standardization, GAAP.