The publication covers accounting for defined contribution plans and defined benefit plans in accordance with IFRS and RAR. If recommends RAR accounting treatment for defined benefit plans considering the special nature of financial results under such pension plans.
The publication covers issues related to building of internal controls with consideration of recent changes in the legislation and offers certain solutions on internal controls documenting
The article covers development of audit business by mid-tier Russian companies in the context of the shrinking market and tightened competition. Based on the practical experience of audit companies' merger in the Eurasian region, the author shows certain advantages of business consolidation and international brands and brings up related issues and their solution. The article gives examples of an efficient structure to manage a consolidated group based on the partnership system.
CHAYA V.T., KOBOZEVA N.V., VINIDIKTOVA V.I.
External quality control of auditors' work is a key instrument to ensure quality of services provided by audit organisations and auditors, their compliance with legislation. In view of external audit experience gained, the publication sums up certain results, identifies accumulated issues and evaluates possible prospects
The article covers audit methods to review proper use of budget funds allocated for capital construction. It sets out methodological approaches to audits of proper use of budget funds allocated for capital construction based on normative documents regulating the process of the state contract for capital construction
IVANOV O.B., LAVROVA T.V.
The publication shows the structure and considers development and application principles for the Violation and Risk Classifier, which is a key element of risk-oriented internal controls and audit. It also considers the internal control and audit practice of OAO RZD in development and application of the Classifier, which is basically of a universal nature and can be used by entities from any industry sector and of any ownership.
KHARITONOVA N.A., KHARITONOVA E.N.
The publication provides author's systematisation of 30 changes introduced to part I of the RF Tax Code effective from 2013. The tax legislation changes: new terms were introduced, certain provisions on controlled transactions were specified, certain issues on collection of arrears were settled and procedural changes were introduced.
Рассматриваются вопросы учета расходов на участие в рекламных мероприятиях и затрат на мерчендайзинг в налоговом учете
The publication outlines the issue of an audit report justification in connection with agreed upon procedures or a special audit assignment and provides substantiated recommendations to auditors
Главный редактор Соколов Вячеслав Ярославович обращается к читательской аудитории журнала "Аудиторские ведомости".