АУДИТ

Accounting of palace economy in Russia in XVIII century

Sidorova M.I., Nazarov D.V.

The 18th centuryis associated with events that contributed to the future development of the accounting profession in Russia: government regulation of bookkeeping began, special accounting terminology appeared,educational institutions were established where accounting was taught, first translated works on double-entry bookkeeping were published. Development of accounting was directed to the satisfaction of increasingly complex system of public administration, including the expansion of trade with the countries of Western Europe, industrial production, taxation, customs regulation The authors formulate a conclusion that the double-entry bookkeeping, as a more advanced, was in demand in Russia in the XVIII century, not only in the private commercial farms, but also in the public sector

Complicated aspects of data comparability in financial statements of the energy organizations

Bonoeva N., Razumovskaya N.

The current issues on data comparability are summarized here on the basis of summary of the financial statements in accordance with IFRS of key Russian and foreign energy companies. The article includes the problems based on the data of the official figures of operating companies and it raises the issues for the subsequent solution to the problem of data comparability of the energy organizations

Financial consulting as a set of services for building an effective system of financial management of the company

Arkauti V.V., Drjaeva A.Z., Nanieva T.A.

The article discusses the essence, characteristics and financial consulting in the Russian Federation, its significance to building an effective system of financial control and management of the company, the conclusions about the relevance of financial planning in modern conditions of development of the world economy.

International financial reporting standards (IFRS): actual problems of implementation and the feedback trans formed the Russian reporting to the financial control of the company

Arkauti V.V., Nebezheva F.A., Kochieva D.G.

In the scientific article is devoted to topical problems of implementation in Russia of International financial reporting standards (IFRS) and the transformation of Russian reporting under IFRS. Examines international experience of transformation of the accounting financial statements (BFO) and the possibility of its use in the Russian economic practice. There is a high degree of informativeness and utility of the transformed Russian reporting for financial control and management of the company and for institutions, commercial banks, etc. external users. Discusses the range of issues associated with the practice of IFRS application by Russian companies and the prospects for a real transition of the Russian business on a common, global language of financial reporting

Planning audit of wages calculation in conditions computerized information system of the audited entity

Yakimova V.A., Radomskii V.S.

The study is aimed at improving the audit program of wages calculation in conditions computerized accounting system. The article reveals the effects of the application of technology of computerized accounting audit procedures, organizational and methodological aspects of the audit by the example of testing payment calculations. Methodical recommendations are for auditors and audit firms guidance in determining the sequence and content of the audit procedures and the auditor's actions in terms of risks.

Stalkeholders of economic transactions

Tkach A.A.

In the course of the activity the enterprise interacts with a wide range of participants of market process, being his stakeholders. Stakeholders of the enterprise to some extent are stakeholders of transactions. Considering a big variety both stakeholders, and transactions, there is urgent need in development of the tools allowing to carry out monitoring, the analysis and management economic communications, transactions. Definition of the concept «stakeholders of transactions» is presented in article, and «the map of stakeholders of transactions» which assumes system approach to the account and the analysis of stakeholders of transactions is submitted. Effective management of transactions is possible only on the basis of a system integrated approach to the account and the analysis of interestsos stakeholders of transactions and is one of the main conditions of steady success.

The method of target costing as a strategic tool of cost management in the subsidiaries of foreign companies

Dolgieva P.A.

The article discusses the concept of management by target cost systems, target costing. Comparative characteristic of the traditional method of standard costing. Developed a process for cost management through the method of target costing.

The role and place of offshore businessvin the econom of Kazakhtan

Sherimov P.

The article deals with the role and place of offshore business in the economy of Kazakhstan. Emphasizes the novelty of the phenomenon for the Republic, which today is a leader in the conclusion of capital offshore,established motives, reasons and legal basis for its development. The author proposes to consider the role of offshore business in the economy of the Republic of Kazakhstan in two aspects:positive and negative. This position is justified by statistical data.

В ГОСТЯХ У РЕДАКЦИИ НИКОЛАЕВ ВИКТОР АЛЕКСЕЕВИЧ, Д.Э.Н

ОБОБЩЕННЫЙ АНАЛИЗ РЕЗУЛЬТАТОВ КВАЛИФИКАЦИОННЫХ ЭКЗАМЕНОВ