Balance reformation

Khitrova Svetlana

There are certain transactions of accounting that should be performed once in a year. For example, the balance reformation. That is why we have decided to remind experienced accountants and to acknowledge the young experts, how it should be performed. Though somebody may object, saying that one just needs to know selecting correct commands in the accounting software and it is all done. Yes, almost everyone today performs the balance reformation automatically. But it does not mean that the accountant may not understand what he/she is doing, and if required such accountant should know to perform this operation manually.

Basics of Inventories for Church Bishops

Chaya V.T.

26 марта 2015 г. на базе Российской академии народного хозяйства и государственной службы при Президенте РФ прошли курсы менеджмента, учета и аудита для иерархов Русской Православной Церкви на уровне епископов и архиепископов земли Русской, начиная с епископа Кронштадтского, викария Санкт-Петербург ской епархии Владыки Назария (Лавренского) и заканчивая епископом Нерченским и Краснокаменским Забайкальской епархии Владыки Димитрия (Елисея), всего 26 человек, включая проректора Московской Духовной Академии, Преподобного отца Иоанна (Копейкина).

Does Russian Accounting System Have prospectives?

Bakaev Aleksandr Sergeevich

The reason for preparation of this article was the round table held on February 19, 2015 entitled «Prospectives of Financial Statements of legal person: national standards or International Financial Reporting Standards?», organized by the Ministry of Finances of Russian Federation and National Financial Reporting Standards Fund.

Insurance deductions: new tools in the old mode

Mamina Irina, Ryzhkova Marina, Lagutina Svetlana

Changes to the Law on insurance deductions, made due to Federal Laws no. 421-FZ dd. 28.12.2013, no.l88-Fz dd 28.06.2014; no. 216-FZ dd. 21.07.2014, no. 406-FZ dd. 01.12.2014


Simbireva Irina Aleksandrovna

Данная статья в значительной части рассматривает один из важнейших вопросов практической деятельности службы внутреннего контроля саморегулируемой организации аудиторов (далее - СЮ). Внутренний контроль - это регламентированная внутренними документами СТО деятельность по контролю за выполнением функций, установленных Федеральным законом от 30.12.2008 № 307-ФЗ «Об аудиторской деятельности» и Федеральным законом от 01.12.2007 № 315-ФЗ «О саморегулируемых организациях», осуществляемых департаментами СТО. СВК обеспечивает координацию деятельности всех структурных подразделений.

Primary Accounting Document

Filippenkov Sergey Ivanovich

Primary Accounting Documents is a vast topic with various research aspects. This article contains the problematics of aspects as definition of reporting procedures and why they should not be confused with the inventory facts; which documents shall be classified as documents, indicating the inventory facts which have never occurred; may the document entitled «Contract» be considered as primary accounting documents; is it considered necessary such corporate regulating document as the List of Persons, entitled to sign primary accounting documents. Moreover, the author suggests to your attention the terms vocabulary that can be used when writing standards of accounting of economic entities.

Taxation in Russ and thin capitalization rules

Chaya V.T., Bonoeva Natalia

Thin capitalization rules are used to solve the problem of taxation of-tion costs associated with the payment of interest income, the ratio of arrears-to-equity ratio exceeds the value of the company, which is considered the US-tanovlenii an acceptable level. Increased interest income paid to shareholders may be represented in the form of a dividend, and for this reason it can not be deducted by the company. In some cases, the idea of thin capitalization in receives a broader interpretation, which includes its application to the ogre-ited interest income paid to all interdependent parties, not just shareholders. Different variants of this approach will be discussed in this article.

Technological and price audit takes care on investments. New profession emerge in Russia - price and technological auditor

Lupashko Anna

Technological and price audit takes care on investments. New profession emerge in Russia - price and technological auditor Public technological and price audit becomes an integral part of the modem Economics. It is the possibility to verily reasonability of investments before spending assets, to estimate the adequacy of the selected technologies and design solutions, to avoid overrating of expenditures at design and construction stages. This year the profession of price and technological auditor can be introduced to the State Registry of Professions.

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