Karelskaia S.N., Sokolova N.A.
The article examines the experience of SPbSU in accrediting educational programs by the Association of Chartered Certified Accountants (ACCA) and the subsequent cooperation of the university with this professional organization in the framework of their implementation. The necessity of a new approach to the concept of training financial specialists, dictated by the world tendencies in the professional qualification of the accountant and auditor, is justified. The role of international professional societies in the profession of an accountant is shown, their importance is revealed in the process of preparing graduates of economic higher education institutions and the actualization of knowledge of experienced specialists whose existence is currently impossible without a system of continuing education.
The relevance of this article is the need to develop the innovative potential of economic entities. The goal is to identify the competitive advantages of business partnerships, including strategic ones through mutual complementation of potentials. The following problems are solved in the article: to consider the peculiarities of partner business relations and determine their competitive advantages; Identify the components of the innovation potential and define a system of balanced indicators to assess business partners; form an organizational mechanism for managing the innovative activity of business partners. The novelty of the research is the application of methods for assessing the innovative potential of not individual economic entities, but their aggregate, united in the chains of creating consumer value. Practical application of this study can have to stimulate the innovation activity of economic actors.
NIKOLAEV Viktor Alexeevich, MITROFANOV Igor Olegovich
The article analyzes the risk management system using the structural model of the enterprise (ERM) in small and medium-sized enterprises. The preconditions for the introduction of enterprise risk management, applied methods and techniques of management and their impact on the strategic orientation of small businesses are derived. It is shown that small and medium-sized enterprises have an alternative to follow active or passive enterprise risk management approaches that affect their strategic orientation. A passive approach leads to a defensive strategy of a small organization, and an active approach to an offensive strategy.
According to article 7 of the Federal law 307 audit activities are carried out in accordance with international standards on auditing, the most important of which are the standards that regulate the formation and submission of the audit report. ISA 700 "forming an opinion and making an opinion on the financial statements" is new not only for auditors of the Russian Federation, but also for the world practice as a whole, since the audit of the accounts for 2016. However, there are currently a number of contradictions between the Russian legislation (both in the field of auditing in General, and in the formation of the audit report) and certain provisions of international standards. In this regard, the features of the problems of the application of international standards in the formation and submission of the audit report and is devoted to this article.
In recent years public sector entities have been operating under difficult conditions. On the one hand, the limited financial resources in the context of modern crisis processes in the economy makes it difficult for them to operate. On the other hand, there is a lack of efficiency in the use of these resources._ The current conditions require fundamental changes in the public sector economy. The article substantiates the special role of internal control in public sector organizations as a way to improve the efficiency of budget funds management. The article reveals the possibilities of management accounting as an instrument of internal control over the activities of public sector entities. Based on the results of the study of international experience a proposal was made to legislate the obligation of management accounting and public disclosure of relevant information in the annual reports on the results of their activities to the state institutions of Russia.
Demina I.D., Dombrovskaya E.N.
Imperfection of normative regulation of practical application of professional judgment of the accountant at conducting accounting and drawing up the reporting in the organizations of public sector (including public municipal authorities) demands continuous improvement of qualification of employees of accounting service. The article describes the main approaches to the concept of "professional judgment accountant”, the concept of uncertainty associated with the professional judgment of the accountant. Further discusses the various applications of the professional judgment of an accountant of the state (municipal) institutions in asset accounting, depreciation, tests for impairment in connection with the transition to the application of Federal accounting standards for public sector organizations.
The article examines the problems that can arise in organizations that have concluded contracts with counterparties, under which the performance of obligations is ensured by a bank guarantee, in the event of withdrawal of a license from the bank-guarantor of the Bank of Russia. Will such a bank guarantee be considered valid, and what is the probability that the guarantor will return money? Does the organization have the right to require the counterparty to replace the bank guarantee? The article gives recommendations on drafting contracts with counterparties in terms of obligations to provide a bank guarantee.