Analysis of innovation by providing preferential legal regimes of foreign countries

FEDOSIMOV Boris Aleksandrovich

The development of progressive law-making, the correct legal technique in the field of taxation is impossible without an analysis of the best international practices, aimed at stimulating scientific innovation, by providing tax exemptions or the introduction of preferential legal regimes. In this article the tax incentives the world's leading economies and explored questions of law-making in this area.

Analysis of uncertainties and barriers to small commercial organizations at the stage of their formation

MYASOEDOV Pavel Sergeevich

The article presents an analysis of uncertainties and possible barriers in development of a small commercial organization at the early stage of its formation, management specifics and planning tendencies in a small commercial organization. The main stages of small organizations’ life cycle are shown, adaptive structures formation models are offered.

Controlling of the cross-functional business processes


In the context of the global financial crisis the developments in the field of cross-functional business processes continue to be relevant, however, practice shows an insufficient degree of development of this problem. Controlling systemis the most significant element of the activity of management, associated with the cross-functional business processes. The author proposed a way for constructing the control system for cross-functional business processes, including the system of indicators to measure the cross-functional business processes efficiency.

Features for the accounting of incomes and expenses of insurance companies under the insurance operations, coinsurance and reinsurance in compliance with the industry standards


This article examines the changes in the accounting of the income and expenses of the insurer under the insurance operations, coinsurance and reinsurance in the financial statements in the Russian Federation in connection with the issue of industry accounting standards, including the № 487-P and the № 493-P, which entered into force on 1 January 2017. The author gives the interpretation of the concept of market rates for deposits and loans, and analyzes the changes in the synthetic and analytical accounting of incomes and expenses. He then investigates the methods of recognition of incomes and expenses in accordance with the Regulation № 487-P, establishes the accounting treatment for interest income and expense, including denotes characteristics of income and expenditure of funds placed by non-market interest rates, as well as identify particular reflection of income and expenses from revaluation. The analysis concludes by comparing the requirements for accounting for invalid Regulations on accounting and entered into force on the Industry Accounting Standards.

Inspection of final balance on nominal account of bookkeeping

GRES Natal'ya Leonidovna

The paper has analyzed current approaches to cast the balance in terms of nominal account. Use of relations between analytical accounts and control accounts unifying them has been noticed. Algorithms to perform rapid inspection of correctness of long-form/one-sided ending balance casting on the basis of nominal account without application of data concerning specification of records have been formulated.

Organize communication between students and enterprises to wnetennum resource standards

LIANSKY Mikhail Yefimovich

The Organization communication between students and companies is provided by the University on the basis of the letter to the management and the students as individual tasks audit forms IV - C. Letters are sent to companies for whom properly trained matching technology, strategic and thesis projects for the implementation of international practical and professional joint action to implement international standards.

Review of K.Y. Tsygankov monograph “Fundamentals of Accounting (Brief)” (Part One)

FILIPPENKOV Sergey Ivanovich

The article presents review of K.Y. Tsygankov monograph “Fundamentals of Accounting (Brief)”.

Tax legislation changes

Mamina I., Ryzhkova M.

Комментарии к Федеральным законам 401-ФЗ, 405-ФЗ от 30.11.2016 г. «О внесении изменений в части первую и вторую Налогового Кодекса Российской Федерации и отдельные законодательные акты Российской Федерации»

The development of accounting and reporting in the context of sustainable development of the Russian economy


This article analyzes the main trends in the development of accounting and reporting in accordance with the country's national security strategy, which will require significant rethinking of the accountants of their role and place in the development of national economies. Integrated reporting should become one of the most important "barometer" that determine the level and quality of the impact of operations on the environment and the maintenance of normal ecological condition of the Earth's biosphere.




В настоящем отчете представлены основные результаты первого крупномасштабного анкетного обследования рынка аудиторских услуг, проведенного в рамках научно-исследовательской работы «Анализ деловой активности на рынке аудиторских услуг в 2015 - 2016 гг.», выполненной НИФИ Минфина России в 2016 г. с участием Департамента регулирования бухгалтерского учета, финансовой отчетности и аудиторской деятельности Минфина России.

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