Аудиторские ведомости

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ACCOUNTING AND REPORTING ON PENSION PLANS

KLINOV N.N.

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.

BUILDING INTERNAL CONTROLS WITH CONSIDERATION OF THE FEDERAL LAW "ON ACCOUNTING"

MALTSEVA E.V.

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

CONSOLIDATION OF AUDIT BUSINESS: from survival to prosperity

VERENKOV A.I.

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.

EXTERNAL QUALITY CONTROL OF AUDITORS'' WORK

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

METHODOLOGICAL RECOMMENDATIONS ON PREPARATION OF WORKING DOCUMENTS DURING AN AUDIT OF PROPER USE OF BUDGET FUNDS ALLOCATED FOR CAPITAL CONSTRUCTION

SHIIBINA T.V.

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

PRACTICE OF OAO RUSSIAN RAILWAYS IN DEVELOPMENT AND APPLICATION OF THE VIOLATION AND RISK CLASSIFIER IN INTERNAL CONTROLS AND AUDIT

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.

REVIEW OF CHANGES INTRODUCED TO PART I OF THE RF TAX CODE IN 2013

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.

SPECIFIC TAXATION ISSUES: specific examples

SAZANSKY V.V.

Рассматриваются вопросы учета расходов на участие в рекламных мероприятиях и затрат на мерчендайзинг в налоговом учете

WHAT IF THE CLIENT NEEDS AN AUDIT REPORT UNDER A SPECIAL ASSIGNMENT

BOBYLEV S.V.

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

С НОВЫМ ГОДОМ!

СОКОЛОВ В.Я.

Главный редактор Соколов Вячеслав Ярославович обращается к читательской аудитории журнала "Аудиторские ведомости".

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