Content

Corporate financial soundness indicators: russian and international theory and practice

Sotneva Y.D.

This article highlights the key financial soundness indicators of corporations. The author compared the economic notion of financial soundness in theory and in practice. Also, specified the concept of financial soundness («stability», «sustainability», «solvency», «soundness», «financial distress) used in Russia and internationally and stated the main characteristics of financial soundness.

Formation of the concept of environmental auditing

Chkhutiashvili Lela

The article considers the issue of forming the concept of environmental auditing. Environmental audit of economic activities of Russian enterprises today becomes a tool to obtain reliable information relevant to the preparation and adoption of environmentally sound solutions. The purpose of such an audit - an expression of a qualified opinion on the environmental sustainability of the enterprise at the reporting date, and the interpretation of environmental performance, identify trends in its development. In this case, the existing audit objective validation reports are stored.

Fundamentals of transformation of the reporting for small and medium-sized enterprises in accordance with IFRS

Chaya V.T., Belavin A.V.

The research work discusses matters related to the application of International Financial Reporting Standards (IFRS) for small and medium-sized enterprises (SMEs); examines the transformation of SMEs reporting in accordance with IFRS, taking into account possible assumptions and requirements. In addition to that, the research work provides analysis of the existing concept of IFRS, as well as an algorithm for the formation of financial statements in accordance with IFRS.

Implied and juridical, indirect and direct liability, present liability and regulatives. Wrongful associations and translation problems

Filippenkov Sergey Ivanovich

The author of the article explains the meaning of «implied liability». You can also find a critical review of the article «Financial liability as a unit of financial statements: classification and evaluation».

Typical errors discovered during auditing

Kolos Natalya

In this article the author will tell us about some of the most common errors made in accounting reports based on the results of audits conducted in 2014.

ОБ НДФЛ С СУММЫ ОПЛАТЫ ПРОЕЗДА СОТРУДНИКОВ, ВЫПОЛНЯЮЩИХ СЛУЖЕБНЫЕ ОБЯЗАННОСТИ

Отвечают специалисты консультационного отдела Коллегии Налоговых Консультантов мы налоговых платежей.

О ВОЗВРАТЕ НАЛОГА НА ИМУЩЕСТВО И ЗЕМЕЛЬНОГО НАЛОГА

С 2015 года власти во многих регионах, в след за Москвой и Московской областью, ввели новый способ расчета налога на имущество организаций 1 - исходя из кадастровой стоимости. Такой порядок расчета на практике приводит к значительному росту суммы налоговых платежей.

В РЕДАКЦИИ

ЮБИЛЕИ

В ФЕДЕРАЛЬНОМ СОБРАНИИ

В Государственную Думу Федерального Собрания РФ внесен законопроект № 869604-6, направленный на усиление ответственности за неуплату страховых взносов в государственные внебюджетные фонды

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