DEMINA Irina D, DOMBROVSKAYA E.N.
In the article on the basis of assessment of a role and features of functioning of the companies with the state participation and the state corporations development of the modern concept of external and internal control is proved. The carried-out analysis of the domestic regulatory base has allowed to reveal the existing gaps in the system of standard and legal regulation of external and internal control. The research of the international experience has shown increase of a role of control as administrative procedure and his inclusion in a risk management system of the companies. Results of the conducted research have shown strengthening of a role of control activity and risk management in most the companies with the state participation.
LOGVINOVA Tamara Ivanovna, SHIROBOKOV Vladimir Grigor'evich
The problem of forming an effective system of internal control of accounting and financial reporting is actualized. The purpose of the article is to research the issues of organizing internal control over the process of accounting for financial results. The article identifies the factors that influence the organization of internal control. The composition of control procedures were determined taking into account the peculiarities of the agricultural business and its inherent risks. Recommendations were made on the evaluation of efficiency and improvement of the internal control system.
Pankov V.V., Kashin V.A., Aronov A.V.
Within such researches of the right and duty of taxpayers can be considered from different positions, first of all, from the point of view of the pursued tax policy and concerning the systems of tax administration. In article the approach to the wording of offers on definition of the rights and duties of taxpayers realized as the official recommendations of OECD for all member countries of this organization is considered. The prospects of application of this approach to development of the Russian "Charter of the rights of taxpayers” are considered.
ЩЕГЛОВСКАЯ ЮЛИЯ АНДРЕЕВНА
Данная статья посвящена вопросу целесообразности и возможности интеграции МСФО и управленческого учета при подготовке отчетной информации в компаниях электроэнергетической отрасли. Проведена оценка информационных возможностей и ограничений МСФО-отчетности, выявлена степень ее зависимости от данных управленческого учета. Обоснована способность управленческого учета выступать в качестве учетно-аналитической базы формирования МСФО-отчетности. На примере компаний электроэнергетической отрасли Российской Федерации оценена степень влияния отраслевой специфики на содержание отчетной информации.