Liansky Mikhail Yefimovich
The international level of the managerial and financial position of enterprises is achieved by the need to overcome the difficulties of recognizing and assigning accounting objects to the corresponding assets . If the federal and industry standards are approved by the relevant regulatory and legal acts of the authorized federal body (Article 23, paragraph 1), the recommendations and standards of the enterprise itself are given for the independent resolution of economic tasks directly to the enterprise itself This most important principle determines the need to develop own standards of enterprises Therefore, the practical tasks of accounting for intangible assets, their recognition and assignment to assets were investigated. On the basis of international professional thinking, the facet that defines intangible assets from future expenses is analyzed, which is very uncertain.
Gerasimenko Valentina V., Tsilin Alexander
The development of digital technologiesbrought modern market products and services much closer to the target audience. The number and technological complexity of the newly established customers’ points of contact are steadily growing but their performance verification and customers’ quality of experience assessment methods are still playing catch-up. This article discusses points of contact between the consumer and the ecosystem of contemporary services as well as offering a model forend user quality control assessment
Egorova Irina Sergeevna
The lack of currently identify certain types of audit (operational, social, environmental, tax, etc.), not mentioned in the Federal law № 307 "On auditing”, but quite common in the theory and practice of auditing raises a series of challenges (both organizational and methodical nature and practical implementation) One of these is the tax audit (tax audit) implementation which is also not reflected in national legal acts, but nevertheless is a very important direction in the activities of the auditors and within the framework of realization of educational programs of higher education. In this regard, identication of audit, taxation and tax audit and addressed in this article.
The article is devoted to topical issues of monitoring of environmental activities of the enterprise. Independent audit and internal control the company's environmental activities in cooperation and coordination with environmental oversight of natural resources can become one of the most effective measures to ensure environmental security and sustainable development of Russian enterprises.
Loss Elena Pavlovna
Over the last few years, the basic legal framework was established to determine common terminology, principles and methods in such areas as risk management, internal control and corporate governance. These areas are closely related and there is no way to ensure effective corporate governance without effective coordination of functions and effective management of communications between various departments and specialists involved in the risk management, internal control and internal audit processes. As noted in this article, the coordination of these functions is not fully covered neither by the existing legal acts nor the accepted standards. This article presents an approach to creation of a risk-based internal control and internal audit system based on the “Three lines of defense” model released by The Institute of Internal Auditors (IIA).
The article discusses the specifics of auditing in insurance companies in the Republic of Kazakhstan. One of the main areas is the law on insurance and audit activities. Result of the audit is the reliability of accounting data and determining the financial result of the insurance company This allows the insured to have full information about the financial condition of insurance organizations, as well as guarantee payments of insurance claims in the insurance cases.
Tursunov Bobir Ortikmirzaevich
This article describes the main areas of support of small business in Uzbekistan and the experience of foreign countries, state support of entrepreneurship. A comparative analysis of the incentive mechanism and development of small business in other foreign countries. In addition, the article the author offers a number of activities for further development of entrepreneurship in Uzbekistan
The article examines the consequences of changes in the financial statements in connection with the issuance of IFRS 17 (IFRS 4 "Insurance Contracts” Phase 2). The author investigates the evolution of presentation of insurance activities on the financial statements in accordance with international standards. He then treats the presentation requirements, which will represent a change from most current presentations in the financial statements The analysis concludes with an examination of methods for preparing organization to the expected standard IFRS 17.
Специально для июньского номера редакция журнала «АУДИТ» взяла интервью у Елены Павловны Лоссь, президента ООО «РСМ РУСЬ», одной из ведущих аудиторских компаний России.