In the conditions of market relations are bought and sold not only finished goods, services, works and current businesses. The auditing company (as a going concern) is not an exception. Audit company may not have or almost does not have any expensive material assets, however, the cost of the auditing company can be quite high. This may be due to the presence of membership in selfregulating organization of auditors, which will be a "hidden" asset of the organization, influencing the magnitude of the cost audit of the company.
This article is devoted to the study of the impact on the performance of the enterprise ways of calculating depreciation. The article deals with the concept of "depreciation" and identifies factors that impede the development of investment activities. The review of the legislation in the field of methods of accrual of depreciation of managing subjects is carried out.
The Problem of formation of the amortization Fund currently remains relevant. The author attempts to construct a logical chain starting with the economic theory on fixed assets and the formation of a sinking Fund ending with suggestions for improvement reflect in accounting the Proportion of investment in fixed capital relative to GDP is constantly decreasing from year to year. The performance of our country than that of the developing countries. The analysis of statistical data indicates a significant depreciation in virtually all sectors of the economy, reducing the pace of their updates. The author studied of depreciation of fixed assets in a number of textbooks on economic theory and Economics of enterprises and concluded, economic theory justifies the formation of sinking Fund fixed assets and target its use. Along with those, there is the ambiguity of interpretation of laws and regulations in the area of asset accounting, depreciation (including accelerated depreciation) and the formation of a sinking Fund. In order to form a sinking Fund for the enterprise author proposed accounting entries using account 02 "depreciation of fixed assets”, sub account "Depreciation Fund". For forming an objective opinion on the formation information on depreciation were used the provisions of IFRS 16 "fixed assets".
The article presents a model for assessing the effectiveness of intrafirm financial control, developed as a result of continued practical work in benchmarking the effectiveness of internal corporate governance of energy companies The model allows assessing the quality of financial control in companies and develop recommendations for its improvement
Zvyagin S.A., Maltsev E.P.
The paper presents the results of the analysis of problems of development and making expert decisions based on influencing factors. The study on the basis of the categorical analysis, it was formulated the author's definition of expert accounting solutions, developed possible solutions of an expert accountant in relation to the stages of expert accounting work. Also identified criteria for the selection of the optimal alternative when making expert accounting th solution.