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BUSINESS RISK ASSESSMENT IN THE COURSE OF AUDIT

AZARSKAYA M.A.

The author has reviewed applicable requirements of both accounting and audit standards, determined factors and conditions that make it possible to evaluate the effects of business risks in accounting and provide corresponding disclosures thereon in the financial statements. The author has performed a critical analysis of risk-related concepts and notions in the audit standards and provided recommendations as regards deliberating on and updating the aforementioned concepts and notions, which makes it possible to develop new approaches to performing audit procedures

CORPORATE REPORTING AS A METHOD OF COMMUNICATION WITH STAKEHOLDERS

EFIMOVA O.V.

In order to build communication with all stakeholders, it is necessary to disclose financial and non-financial information which provides a comprehensive overview of an entity's activity. A possible solution is to develop an integrated report which would enable reporting entities to meet information needs of the most significant users to the maximum extent possible. The author has reviewed reports registered in the National register of corporate non-financial reports of the Russian Chamber of the Russian Union of Industrialists and Entrepreneurs, Globalreporting.org materials, findings of the author's research of Russian and international corporate non-financial reporting and this article is based on findings of this analysis. The publication highlights issues related to assessment of information which is the most relevant for key stakeholders. Another task was to develop a framework of metrics which provide a comprehensive characteristic of an entity's business efficiency and its social responsibility to key stakeholders.

INTEGRATED ANALYSIS AS A TOOL FOR MANAGING A COMPANY''S INVESTMENT APPEAL

ILYSHEVA N.N., KRYLOV S.I.

The article addresses the framework of integrated management analysis of innovation activity, whose main goal is to provide management and owners of an enterprise with complete, accurate and high quality information about its performance efficiency on an innovative basis, unused reserves and options of their mobilisation.

METHODOLOGICAL CORRELATION BETWEEN TWO CATEGORIES - ACCOUNTING AND AUDIT QUALITY

ITYGILOVA E.Yu.

The publication presents the findings of the author's research into categorial essence of quality of accounting and audit in their methodological correlation. The focus of the research was to investigate impact of audit on quality of accounting information. In order to investigate the problem, author had to resolve the following tasks: to define quality status of statutory financial reporting, to substantiate consistency of quality assessment for accounting information for the benefit of its appropriate users and to define nature and quality assessment criteria for accounting information and its qualitative composition.

NON-FINANCIAL REPORTING FRAMEVVORK FOR ASSESSMENT OF COMPANIES'' INVESTMENT APPEAL

DEMINA I.D., DOMBROVSKAYA E.N.

The authors suggest their approach to setting up a framework of metrics which, if disclosed in non-financial reporting, may be used to assess investment appeal of companies.

PROBLEMS RELATED TO CORPORATE INCOME TAXATION IN THE REPUBLIC OF KAZAKHSTAN AND OPTIONS OF USING THE RUSSIAN PRACTICE FOR RESOLVING THESE ISSUES

IVANOV A.E., MOSIENKO A.G.

The publication addresses the most typical problems which Kazakh corporate taxpayers face when their profit is subject to corporate income tax. Possible solutions are suggested for these problems through reform of the Kazakh tax legislation in line with the Russian tax law.

TAX AUDIT IN RUSSIA: SPECIFICS OF GENESIS AND ALTERNATIVE INTERPRETATIONS

BARANOV P.P., SHAPOSHNIKOV A.A., BARANOVA N.V.

The co-authors have presented and substantiated their vision of tax audit content as an inseparable element of auditing financial statements, which was developed and formulated as a result of analysing alternative interpretations of this notion resulting from the development of Russian science and practice in the specific conditions of Russian statutory regulation of audit activities.

THE NEW VERSION OF THE CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING

CONSTANTINU M.

В рубрике журнала "Информация" приведена статья "НОВАЯ РЕДАКЦИЯ КОНЦЕПТУАЛЬНЫХ ОСНОВ ФИНАНСОВОЙ ОТЧЕТНОСТИ".

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