About concept of next development of audit activity in our country

Gutzait E.M.

N the article on the basis of the previously developed audit concept derived basic concepts of audit activity at the present stage. It is argued its main purpose - to be the foundation for the solution of the major problems of national audit now. Briefly formulated these problems and the basic provisions of the concept developed.

Effect of IFRS adoptation on capital markets

Sotneva Y.D.

The article examines the effect of IFRS adoption on capital markets and foreign investments. Russian and foreign literature review shows that IFRS adoption by corporations in different countries encourages higher liquidity on capital markets, increased cross-border investments, and improved investor confidence that as result leads to lower cost of capital of international corporations. The Author determines the reason for such effect and outlines the difficulties in measurement and interpretation of results of IFRS adoption on cost of capital.

Formation and control of intellectual property in the agricultural sector of the economy

Kerimov V.E.

The article describes the evolution of the creation and development of the concept of intellectual property, its international and domestic legal sources. Based on the analysis and synthesis of the current legislation the proposals on formation and control of intellectual property.

Issues of disclosure the financial and non-financial information in the energy sector

Bonoeva N., Razumovskaya N.

The article analyzes the major industry changes. The main attention is paid to the issues of accounting and reporting which have the greatest practical significance for enterprises of the energy sector. A brief review of published financial statements in accordance with IFRS of leading Russian and foreign energy companies is attached.

Loyalty program - accounting and taxation

Shlychkova O.A.

Management a mechanisms of raising business efficiency

Shamov A.A.

In this article the concept and constructive characteristics of management mechanism are described with the definition of the system effect and two its directions: synergy and differentiation. Instruments of management mechanism from different science schools of management were researched.In the description of the management structure two its forms were explained: hard-management and soft-management.

Problems and limitations of risk management and internal control in the corporate governance

Verenikin A.A.

Everybody knows that it is necessary to effectively identify and manage the inherent risks for the successful business development. Today, world companies concerned with the complex challenge of finding innovative approach, providing successful risk management, containing in itself both the potential and the negative consequences. These facts demonstrate the relevance of this topic. To solve this problem, the author proposes to use an approach based on strategic analysis using three risk categories. The author believes that this approach will allow companies to identify not only the inherent risks leading to negative consequences, but also to identify those risks that have a potential benefit and create business value added. In this article the author proposes a phased approach to the development of the organization concept of strategic risk management.

The practice of holding competitive selection of auditors for the statutory audit within the contract system frameworks in 2015. Prospects for 2016

Zhukov S.P.

Transaction as relation of production and legal

Tkach A.A.

In article economic and legal approaches to disclosure of essence of transactions are offered, value of transactions in economic life and a circulation of the capital, the place of transactions in a socioeconomic structure is shown, the main stakeholders, elements and of transactions are presented.


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