Аудиторские ведомости

ACCOUNTING FOR AND TAXATION OF ASSIGNMENT OF CLAIMS UNDER LEASING CONTRACTS: A NON-STANDARD SITUATION

PANTELEYEVA I.A.

В РУБРИКЕ ЖУРНАЛА "ВОПРОСЫ И ОТВЕТЫ" ПРИВОДИТСЯ СТАТЬЯ "УЧЕТ И НАЛОГООБЛОЖЕНИЕ УСТУПКИ ПРАВА ТРЕБОВАНИЯ ПО ЛИЗИНГУ: НЕСТАНДАРТНАЯ СИТУАЦИЯ".

ANALYTICAL PROCEDURES IN ASSESSING GOING CONCERN

MARTYNOVA T.A., NANIZ K.R.

The authors depict peculiarities in application of analytical procedures when assessing going concern of an audited entity in the current economic environment. They propose options for application of analytical procedures at all audit stages.

LOGICAL AND PHILOSOPHICAL BASES FOR A BALANCE SHEET

PYATOV M.L.

The article covers analysis of a balance sheet as an accounting category from the perspective of L. Wittgenstein philosophy of language. The author assesses the feasibility of defining a balance sheet subject matter as a firm's model, i.e. a language symbol constituting an economic reality. The article determines the role of journal entries and a balance sheet as a whole as means of symbolic presentation of business operations items. It covers the issue of users' perception of data presented in financial statements in line with accounting methods. The author assesses postulation of balance sheet equation in the accounting theory from the perspective of language logic. He discloses the impact of this accounting postulate on the content of balance sheet theories. The article demonstrates a possibility to treat the accounting study as a separate area of the accounting theory as a consequence of the «philosophical mistaken according to Wittgenstein. The hypothesis of a theoretical study involves the assumption about feasibility of logical and philosophical analysis of accounting categories according to the method of L. Wittgenstein.

RECOMMENDATIONS OF THE RF MINISTRY OF FINANCE ON AUDIT OF ANNUAL FINANCIAL STATEMENTS OF ORGANISATIONS FOR 2015 (Professional commentary)

RABINOVICH A.M.

В РУБРИКЕ ЖУРНАЛА "ТЕОРИЯ И ПРАКТИКА АУДИТА" ПРИВОДИТСЯ ПРОФЕССИОНАЛЬНЫЙ КОММЕНТАРИЙ РЕКОМЕНДАЦИЙ МИНФИНА РОССИИ АУДИТОРАМ ПО ПРОВЕРКЕ ГОДОВОЙ ОТЧЕТНОСТИ ОРГАНИЗАЦИЙ ЗА 2015 ГОД.

REVIEW OF THE BOOK «ACCOUNTING ACCESSIBLE TO EVERYONE»

TERENTYEVA T.O.

В рубрике журнала "Библиография" приводится рецензия на книгу авторов Дегоса Ж.-Г., Атанасова П. «Бухгалтерский учет, доступный каждому».

STRUCTURED INSTRUMENTS: CLASSIFICATION FOR THE PURPOSE OF ACCOUNTING AND TAXATION

SAFONOVA T.Y.

The article covers analysis of structured instruments which include derivative financial instruments. The author proposes their classification based on the economic and legal nature of the most popular structured instruments at the market. Special attention is paid to the impact of financial strategies' organisation methods on their accounting and taxation. The article additionally expands on issues arising due to lack of common approaches to regulation of structured instruments in the Russian legislation.

THE PROFESSIONAL STANDARD «AUDITOR»: requirements to education and expertise of employees of audit organisations

SUKHANOV S.S.

Order of the RF Ministry of Labour No. 728n of 19 October 2015 approved the professional standard «Auditor» which came into force on 6 December 2015. On 23 December 2015, the RF Ministry of Finance together with the Research Institute of Labour and Social Insurance under the RF Ministry of Labour and the setter OOO Audit Service «STEK» held a conference on application of the professional standard «Auditor». At present audit companies have started implementing provisions of the professional standard. The author considers approaches to capturing the requirements to education and training set in the professional standard as well as its impact on educational programmes.