Adaptation of international standards of financial reporting to the activity of small and medium enterprises

Chaya Vladimir Tigranovich, Belavin Aleksandr Vitalievich

This work demonstrates the basis of inclusion of the international standards of financial reporting for small and medium enterprises, the economic factors are given, as well as the management aspects to be considered during acceptance of the international standards of financial reporting. The particularities of composition of the international standards of financial reporting for small and medium enterprises are enlisted, considering risks of financial activities of small and medium enterprises. Based on the performed analysis, the approach of reporting is proposed, considering actual requirements and standards, allowing to optimize the information about small and medium enterprises for prospective investors.

Capital record accounting according to international standards of financial accounting by Russian companies

Bonoeva Natalia

As part of the professional community of accounting and finance professionals, there is in-question related to the fact that there is no any international standard dedicated expense or income (except “Reve-nue”). Capital ratios are explained in the relevant articles of the assets and liabilities of the statement of financial position, thus difficult to collect the entire picture, as well as the order of their account equity. This article needs to address the fragmentation of representation of capital structure and summarize the key operation in equity as a general method.

Chart of accounts, ensuring preparation of the report according to the Russian rules and International Financial Reporting Standard

Cherkai A.D.

This article considers the chart of accounts allows accounting and reporting according to Russian rules and IFRS.

Development of internal audit in the Republic of Tadzhikistan

Goibnazarov Khigmatillo Akramovich

Internal audit - an independent evaluation of the produced within the company as the provision of audit services and it is an integral part of the management control of the enterprise. This paper reveals the concept, purpose and objectives of internal audit, as well as internal audit.

Establishment of the auditor''s professional standard

Sukhanov S.S.

27 ноября 2014 г. Экспертный совет Рабочего органа совета по аудиторской деятельности одобрил Проект профессионального стандарта аудитора. На наиболее актуальные вопросы ответил руководитель Экспертного совета по вопросам, связанным с разработкой профессионального стандарта аудитора, член Рабочего органа Совета по аудиторской деятельности при Минфине России, руководитель учебного центра «СТЕК» Суханов Сергей Сергеевич.

How the reduced insurance premiums may affect the pension savings of the employees

Kutikov Vsevolod Vladimirovich

For the period from 2011 to 2027 for certain categories of policyholders, the reduced rates of contributions were fixed by legislators. A list of such contributors is provided in Art. 58 of the Federal Law of 24.07.2009 no. 212-FZ "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund" (hereinafter - Federal law № 212).

Monitoring of the audit quality control

Dubrovina Tatiana Alexandrovna

Assurance of quality of audit services - the main value of which is mandatory for compliance by auditors and audit companies operating in the public interest. Monitoring helps to ensure high quality professional audit services as one of the elements of the system of quality control. The purpose of the article - to provide practical assistance in understanding the monitoring at the level of the audit company as a whole, and the level of performance of individual engagement, as well as providing practical assistance in the conduct of procedures for monitoring and documenting the results.

Please, observe: the draft of the auditor''s professional standard

Semenov Maksim Nikolaevich, Ponikarova Marina Alekseevna


Responsibility of natural persons

Kutikov Vsevolod Vladimirovich

Is it possible to sue the CEO and the founder of the company for the debts of the company, if the company is in dire financial state and the bankruptcy may be initiated?

The importance of transaction analysis for business entities

Tkach A.A.

Escalating interest in different transactions causes need for their analysis and control (audit). Changes in the external and internal environment of economic entities lead to changes of requirements to the level of knowledge and qualification of experts of the corresponding areas. Possession of tools of the analysis of transactions in modem conditions becomes one of the main conditions of effective functioning of various economic entities. Transactions and their control without carrying out due analytical procedures result in inaccuracies in calculations and to mistakes in decision-making, to growth of risks, loss of image and clients, to deterioration of results of activity.


В эти судьбоносные для всего профессионального сообщества времена редакция журнала Аудит попросила генерального директора СРО НП ААС Ольгу Александровну Носову высказать мнение по поводу дальнейших перспектив развития саморегулирования аудиторской деятельности в России.


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