Puchkova S.I., Sotneva Y.D.
The article examines the effect of IFRS adaptation on the financial solvency of international companies. Literature review shows that IFRS adaptation by corporations in different countries resulted in statistical discrepancies in net earning increasing profitability and leverage ratios and decreasing liquidity and P/E ratios in comparison with pre-IFRS periods. The differences are caused by different accounting treatment of goodwill, intangible assets, and reserves.
Islamova Dzhamilya Saypudinovna
The article is devoted to assessing the effectiveness of the application of the flat tax rate in the taxation of income of individuals since its introduction until the present time. The author reveals the positive and negative aspects of the application of the flat tax rate, and an assessment of their impact on the socio-economic component of the Russian Federation.
This article covers issues connected with the formation of the «Concept of future development of auditing in the Russian Federation» and methods to improve it based on the foresight technology.
Rybenko Galina Anatolyevna
Abdulaeva Patimat Isaevna
This article discusses the impact of the changes made to the Tax Code of the Russian Federation in 2015, employed in 2015 - 2016 as well as further development directions of the tax system of the Russian Federation in view of the sanctions of the West.
The article is analyzed the essence of tax audit and the basic approaches to the interpretation of it. According to the analysis of scientific papers and valid legal acts it is proposed consideration of tax audit within the framework of broad and narrow approaches. The author's interpretation of the concept of «tax audit» based on the definition and justification of its place in the system of auditing and consulting services is presented.
Syutkina Minzilya Galiullovna
With increasing requirements for the quality of audit services, including the use of international auditing standards, the provision of qualitative auditing by its members is an important procedure for NP AAS, including the study of typical violations of requiremenst of law on auditing.
The paper substantiates the fundamental possibility of increasing the visibility of presentation of the accounting matrix models at the expense the location on the chessboard credit accounts in columns and debit accounts in rows in order of the accounting entries.
The article analyzes the relationship between international and domestic standards «Analytical procedures» and «Going concern», it recommends using analytical procedures in assessing the company’s ability to continue its operations in the future, as well as raises the problem of reflection the organization effectiveness assessment in the auditor’s report.