Kovalev Anatoly Pavlovich
In this article examined the setting value analysis in modem conditions. Noted the main trends in the development of this type of analysis methods. Underlined gain value orientation in the analysis. Showed tasks and place of value analysis in the diagnostic value analysis on enterprise.
Chaya V.T., Bonoeva Natalia
Today many Russian organizations attract foreign investment. But how to ensure equity affect the calculation of taxable income, as the recipient companies, and the companies - suppliers of capital. Financing of companies through loans instead of financing through equity capital reduces tax revenues. Therefore, the development of tax policy and deciding what action to take on specific cases of use of debt financing. In this article, the authors analyzed the tax and judicial practice in terms of determining controlled debt and the recognition of interest as an expense.
GUZOV Yuri Nikolaevich
Improving the educational process in the field of accounting is not possible without an analysis of the business processes of adaptation of integrated reporting. Knowledge of integrated reporting as well as its practical application is seriously lagging behind the international indicators. Integrated reporting sets a new trend of development of economics transition from static to dynamic forms of teaching (active). It involves the use of simulation models and business cases.
The author analysed branch elements of construction business as characteristics registration systems of construction company. In work such elements as a suspension of construction process, feature of clearings and the relations with contract organizations, and also difficulties of the accounting the state contracts are considered. The attention to features of the accounting percent when crediting construction companies, the accounting of expenses the customer, a tendency of the accounting primary documentation, and also complexity a choice of a certain method of the account for construction company is paid. The author gave a practical example of structuring expenses in the forecast of cash flow construction company. Besides in article the analysis of efficiency methods of management accounting and application of institutional approaches for construction company is carried out.
Currently, by drawing up financial statements they use the principle of the lowest valuation, i.e. the fair valuation is applied in current assets on condition of its decrease below the initial (historical) price. Meanwhile, such an approach does not satisfy either the requirements of the control (because of the lack of information on valuation dynamics) or the requirements of foreign investors (because of the lack of valuation unity). This publication proposes the introduction of poly valuation of current assets and considers its advantages in forming generalizations counting on the balance sheet and income statement.
SUKHANOV Sergey Sergeevich