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Evolution of management accounting

Assattaev N.Sh.

The author listed and proved stages of formation system of management accounting in Russia. In work features of historical development management accounting during the separate periods of time are presented, and also the attention is focused on an important role of intervention of the state in economy for development modem system management accounting. The importance production account used in the period of a planned economy is marked out. The author analysed and systematized prerequisites of formation system management accounting on the basis of the V. T. Chaya given work and N. I. Chupakhina. As a result of research conclusions are drawn on prospects of development of system management accounting with emphasis 011 its improvement in several directions.

Features of accounting in contract organizations

Salimova G.L.

In article the complex analysis of conceptual bases of accounting as a whole and in particular in the building companies is carried out. Features of system of accounting in contract organizations are allocated. In research mutual relations of counterparts within the limits of contract contracts are considered, features of the account of calculations between them arc analysed. Bases of the account of incomes and expenses in the building company with accents into concrete accounts of accounting separately under company expenses are separately in detail investigated. Conclusions are drawn according to efficiency of application of the data of accounting at system engineering of the administrative account. Besides in article basic principles of the account in the building company are allocated, and also the structure of expenses of the building company is resulted.

INFORMATION-ANALITICAL DEVELOPING METHODOLOGY TO SUPPORT SUSTAINABLE DEVELOPMENT STRATEGY OF COMPANIES

EFIMOVA O.V.

The article deals with the methodology for analyzing sustainable development. Proposed approach allows to evaluate the effectiveness of company's activity in field of sustainable development. Key performance indicators can be used for comparative analysis of companies to assess their investment attractiveness.

PROBLEMS AND ADVANTAGES CONCESSION AGREEMENT IN ACCORDANCE WITH INTERNATIONAL AND RUSSIAN ACCOUNTING STANDARDS

Gapaeva S.U.

Formation and construction of a modem, comfortable infrastructure in housing and communal services, today is the main prerequisite for the development of the country as a whole. There is a huge demand for investment for reconstruction and modernization, for special improvements in structuring projects. In this connection, there is an urgent need for a fair statement of operations and disclosure of concession agreements in the sphere of housing and communal services in Russia. The article describes the general approaches of accounting operations concession agreements, a comparative analysis methodology in excluding these transactions in accordance with IFRS and RAS.

ПРИНИМАЕМ НА РАБОТУ ЛИЦ С СЕМЕЙНЫМИ ОБЯЗАННОСТЯМИ: НЮАНСЫ

СИДОРИНА ЕКАТЕРИНА

В статье рассмотрены некоторые особенности трудовых отношений с женщинами, лицами с семейными обязанностями и несовершеннолетними в свете последних разъяснений Пленума Верховного Суда РФ or 28.01.2014 № 1.

СКОЛЬКО ЗАРАБАТЫВАЕТ ПРОФЕССИОНАЛЬНЫЙ БУХГАЛТЕР ПО МСФО?

ЛЫСЕНКО ДЕНИС ВЛАДИМИРОВИЧ

РЕЗУЛЬТАТЫ СДАЧИ КОМПЬЮТЕРНОГО ТЕСТИРОВАНИЯ И АНАЛИЗ ОШИБОК, ДОПУЩЕННЫХ ПРЕТЕНДЕНТАМИ НА КВАЛИФИКАЦИОННОМ ЭКЗАМЕНЕ НА ПОЛУЧЕНИЕ КВАЛИФИКАЦИОННОГО АТТЕСТАТА АУДИТОРА, ПРОВОДИМОМ В 1 И 2 КВАРТАЛЕ 2014 Г

ИНТЕРНЕТ-САЙТ: УЧИТЫВАЕМ ПРАВИЛЬНО

СКОРОХВАТОВА РИММА

В современной жизни, пожалуй, каждый знает о том, что такое интернет. Сайт во всемирной сети помогает любой организации заявить о себе: представить наиболее полную информацию о продаваемых ею товарах, выполняемых работах или оказываемых услугах. В этой статье мы расскажем о порядке учёта расходов на создание и эксплуатацию сайта организации.

ОСНОВЫ ОРГАНИЗАЦИИ ВНЕШНЕГО КОНТРОЛЯ КАЧЕСТВА АУДИТОРСКОЙ ДЕЯТЕЛЬНОСТИ: ПРОБЛЕМЫ И РЕШЕНИЯ

ЧАЯ В.Т., КОБОЗЕВА Н.В., ВИНИДИКТОВА В.И.

Реализуемая в России смешанная модель регулирования аудиторской деятельности принесла аудиторскому сообществу как понимание необходимости консолидации профессионалов для обеспечения возможности дальнейшего развития и защиты своих интересов, так и ряд проблем, требующих анализа и корректировки существующей практики.Realized in Russia mixed model of regulation of audit activity brought audit community as the understanding of the necessity of consolidation of professionals to ensure the further development and the protection of their interests, and a number of problems that require analysis and correction of the existing practice.

ОСНОВНЫЕ СРЕДСТВА: АМОРТИЗИРУЕМ ПРАВИЛЬНО

РЫЖКОВА МАРИНА СЕРГЕЕВНА

20 ЛЕТ ПРОЛЕТЕЛО

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