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Effect of IFRS adoptation on corporate financial soundness

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.

Evaluating the effectiveness of the application of the flat tax rate of individual income in the Russian Federation

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.

Pertaining to the issue on the formation of the «Concept of future development of auditing in the Russian Federation»

Guzov Y.N.

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.

«Professional standard of the «Auditor»: pressing application issues»

Rybenko Galina Anatolyevna

Prospects for the development of the tax system of the Russian Federation

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.

Theoretical research of essence of tax audit and its location in the system of audit and consulting services

Kireyeva V.V.

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.

Typical violations of the Federal law requirements «About auditing activities», standards of auditing activities, independent auditor and auditing company rules, the professional ethics code of auditors which were found during the external quality control»

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.

Visual representation of the accounting matrix models on the chessboard

Cherkay A.D.

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.

Zaithful representation, sustainability and efficiency auditing

Sheremet A.D.

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.

РЕЗУЛЬТАТЫ СДАЧИ КОМПЬЮТЕРНОГО ТЕСТИРОВАНИЯ И АНАЛИЗ ОШИБОК ДОПУЩЕННЫХ ПРЕТЕНДЕНТАМИ НА КВАЛИФИКАЦИОННОМ ЭКЗАМЕНЕ

В ГОСТЯХ У РЕДАКЦИИ: ПЕТРОВ АНДРЕЙ ЮРЬЕВИЧ, НАЧАЛЬНИК УПРАВЛЕНИЯ ВНУТРЕННЕГО ФИНАНСОВОГО КОНТРОЛЯ И АУДИТА ФАНО РОССИИ

ОБЗОР СУДЕБНОЙ ПРАКТИКИ АРБИТРАЖНОГО ТРЕТЕЙСКОГО СУДА

ОТЧЕТНОЕ СОБРАНИЕ САМОРЕГУЛИРУЕМОЙ ОРГАНИЗАЦИИ АУДИТОРОВ НП "АУДИТОРСКАЯ АССОЦИАЦИЯ СОДРУЖЕСТВО"

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