Filippenkov Sergey Ivanovich
The article answers the following questions: Which regulatory documents do experts associate with the term “accounting policy” (for the purposes of accounting)? What is the role and purpose of accounting standards of the economic entity? What internal regulatory documents of the economic entity may be attributed to the accounting standards of the economic entity? What elements of the accounting policy are formalized in the accounting standards of the organization for a particular type of business transactions (objects)? Is the accounting policy a set of accounting principles, methods, procedures, techniques, etc., formalized only in internal regulatory documents of the economic entity? What role does the order “On Accounting Policy’, adopted by the economic entity, assume? When an economic entity does not have internal regulatory documents regarding the accounting, does it mean that it does not have accounting policy?
The paper analyzes the factors of decreased interest in the profession, sharp decrease in the inflow of persons wishing to engage in audit activity, improvement and proposes measures to improvement the training of pre-qualification of bidders, procedures of the qualifying examination.
ПОДРЕЗЕНКО АЛЛА ВИКТОРОВНА
A new wave of financial crises generates a need for placing certain limitations on positive & negative dynamics of the defining or assessed indicators & the factors influencing their formation. In similar, constantly arising situations, the author pioneers the use of the system of triggers or a trigger to exert automatic influence upon different parameters, which can be assessed both quantitatively & qualitatively.
РЫБЕНКО ГАЛИНА АНАТОЛЬЕВНА