Content

Accounting for loans as a key element of financing of housing and commu-nal services

Gapaeva S.U.

In the article the author discussed the challenges to develop techniques accounting fi nance leases and loans received (long and short) in relation to Housing organizations in the Republic of Chechnya. However, some elements of the study in our opinion may also be applicable in other sectors and regions. In particular, the structure of the relationship of accounting and planning, the procedure for calculating interest for the purpose of capitalization in non-current assets. In general, the author decided to study the tasks proposed copyright guidelines apply in preparing the financial statements.

FINANCIAL ACCOUNTING AND DISCLOSURE OF STATE AID AND SUBSIDIES utilities and public economy (on example of the Chechen Republic)

Chaya V.T., Gapaeva S.U.

In the article the author discussed challenges of reforming housing and communal system, particularly monitored regional law in this direction, allowing to verify the significance of the events to subsidize the region and as a consequence the need for a fair presentation of the respective operations

Structuring expenses in management accounting of construction

Chaya V.T., Salimova G.L.

In article ways of perfection of the accounting and administrative account to the building company are investigated. Within the limits of article strategy of development of accounting on a global scale and within the limits of the Russian economy is considered. Ways of expansion of sphere action of the accounting and administrative account to building are formulated. Features of rapprochement of the Russian system of the account with IFRS are separately reflected. The author pays attention to necessity of simplification of forms of the administrative reporting used in the companies. Main principles of the administrative account of expenses for the building company are defined. Examples of structure expenses of the operating building companies are considered and the grouping of expenses in separate categories is offered. Conclusions on importance use of methodology accounting in system of the administrative account are as a result drawn.

Tools of system of management accounting

Chaya V.T., Assanaev N.Sh.

In article the author designated key registration systems for adoption of strategically important decisions in the companies. Besides the analysis of definitions management accounting from scientific practice and practice of business in Russia and other countries is carried out. Shortcomings of existing definitions of management accounting are reflected in work, offers on their addition are made and the basic functional purposes of tools of system of management accounting ai e allocated. The author systematized various points of view on understanding of an essence of system of management accounting, and also characteristic interrelations of system with accounting are opened. Importance of such features of system of management accounting, as - planning, budgeting, calculation of prime cost and management of company expenses is marked separately out. The author formulated own definition of management accounting on the basis of the carried-out analysis.

ПОЗДРАВЛЯЕМ С ДНЕМ ФИНАНСИСТА!

РОСТУРИЗМ ПЛАНИРУЕТ ОБЯЗАТЬ КРУПНЫХ ОПЕРАТОРОВ ПРОХОДИТЬ РЕГУЛЯРНЫЕ АУДИТОРСКИЕ ПРОВЕРКИ

Готовятся поправки в закон «О туризме», которые помогут заранее выявлять турфирмы-банкроты.

ДНИ РОССИИ В ЕВРОПЕ - 2014: КУЛЬТУРА И БИЗНЕС-СОВМЕСТНЫЙ УСПЕХ

В красивейшем немецком Баден-Бадене, городе, чья судьба исторически тесно связана с Россией, состоялся Международный культурно-деловой форум «Дни России в Европе» - новое яркое событие в европейском календаре.

ТЕПЕРЬ У БУХГАЛТЕРА ЕСТЬ СВОЙ ПРОФСТАНДАРТ

Минтруд России разработал проект профстандарта для бухгалтеров. Обязательным он будет только для госорганизаций, но и другим компаниям будет полезно с ним ознакомиться.

БЫЛО ПОЛОЖЕНИЕ - СТАЛО УКАЗАНИЕ

ЛАГУТИНА СВЕТЛАНА ЮРЬЕВНА

В первом полугодии 2014 г. вступают в силу два новых документа, регулирующих кассовую дисциплину; Указание ЦБ РФ №3210-У от 11.03.14 г. и Указание ЦБ РФ №3073-У от 07.10.13 г.

ПРОГРАММА МОСКОВСКОГО МЕЖДУНАРОДНОГО ФИНАНСОВОГО ФОРУМА «МОСИНТЕРФИН - 2014»

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