About unfair competition on the audit services market

Nikiforov Sergey Leonidovich

The question of unfair competition on the audit services market has always been the topic one for the auditor’s society. Moreover, over 20 years of experience of Russian auditors has already accumulated many examples of various situations, associated with unfair competition. The article’s author offers to refer to the practical experience of the auditors and discuss this issue in the auditor’s society as to the assessment of unfair competition attributes.

Accounting procedures in International Accounting Standards

Filippenkov Sergey Ivanovich

The article explains the meaning and content of the following concepts: «liability acceptance in financial reporting», «correction of the assets (liabilities) balance cost», «reclassification of the assets (liabilities) in financial reporting», « derecognition of assets (liabilities) in financial reporting».

Financial Director: today requirements and specialist’s cost

Lysenko Denis

In lieu of a preface

Chaya V.T.

On some questions of new Chart of Accounts for Bookkeeping development

Aleksandr Sergeevich Bakaev

Recently there are active discussions on the necessity of development of new Chart of Accounts for Bookkeeping to replace the one approved by the Ministry of Finance of Russia dd October 31, 2000. Without discussing the necessity of updates of some clauses in the chart of accounts and the indications on their use, we consider necessary to discuss some issues of its structuring and content.

Specific features of construction companies activity as prerequisites of management accounting improvement

Chaya V.T., Assanaev N.Sh.

In article the author opened features of the organization and regulation of construction process. Besides the analysis structure of finance subjects of interrelations in construction branch is carried out. Functions of the organizations in construction working in various directions are reflected in work. The actual list of the normative documents regulating activity of construction companies in Russia is systematized and submitted. The author placed emphasis on importance of formation the investment construction companies (ICC), and also characteristics of relationship inside the ICC are opened. Problems and difficulties of the companies within the ICC are separately allocated, and is noted that it plays an important role for registration processes in such companies. The author formulated a task about need of use of information received in the course of the analysis in the course of improvement system of management accounting.


Chaya V.T., Tkach A.A., Seredenko E.C.

The publication brought to your attention represents results of a preliminary development stage of system of analytical triggers at the level of macroeconomic. In article use of system of analytical triggers as instrument of control and analysis of a condition of the balance of payments of Russia is considered. The new approach of work with the balance of payments of the country assuming transformation of the balance of payments from information source in the real instrument of crisis management is offered. The need for introduction of certain restriction for positive and negative dynamics of these or those indicators (criteria) and factors sharply increases in crisis condition. As prevention of crises of balance of payment by authors it is offered to use system of analytical triggers. The presented technology of use of analytical triggers is suitable for work with multidimensional data and boundary values of analytical triggers introduced in them, allows to present analytical triggers in the form of visual indicators and organically to build in them standard model of work with multidimensional data. It is necessary to carry possibility of prevention and the prevention of the crisis phenomena to number of the main advantages of the offered system of analytical triggers at aff levels of economy and implementation of administrative decisions. This system can and has to become the general instrument of maintenance of necessary steady and equilibrium economic processes.

Walk of life

Slotova O.

В конце ноября российские бухгалтеры отметили профессиональный праздник. Выступая на торжественном мероприятии перед учащимися РАНХиГС, генеральный директор ООО "Аудиторская фирма "Слог-Аудит" Ольга Слотова поделилась секретами профессионального успеха.


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