Аудиторские ведомости

DEVELOPMENT OF TAX AUDIT: issues and perspectives

MIRONOVA 0.A., KHANAFEEV A.F.

The authors specify their approach to organisation and regulatory support to tax audit in Russia. They describe its specifics in the system of tax authorities and specify requirements for its implementation in business.

FRANCHISE AS A SUBJECT OF ACCOUNTING IN THE POST-SOVIET ENVIRONMENT

BOREIKO N.A.

At the moment, franchising is a fast developing business, where a complex of exclusive rights to intellectual properties (franchise) is transferred for use. The article covers various approaches to the definition of franchise, its accounting treatment in the practical accounting of the Russian Federation, Moldova Republic and Kazakhstan Republic and proposes a reasonable methodology of accounting for franchises under Belarus law.

HOW AUDITORS SHALL CONSIDER FRAUD AND CORRUPTION

IVASHKEVICH V.B.

Audit actions and procedures during consideration of fraud and corruption cases are most complicated and insufficiently researched. Evaluation of this type of audit risk depends on the auditor's professional judgement.

KEY ROLE OF INTERNAL AUDIT IN STOPPING AND PREVENTING CORPORATE FRAUD

IVANOV O.B.

The article is a research of main trends in economic crime in Russia and globally, it dwells upon topical issues of establishing systems countering corporate fraud and corruption in the companies of real economy sector. It defines the key role of internal control and internal audit in the system countering corporate fraud and corruption.

PROFESSIONAL JUDGEMENT ON DERECOGNITION OF A FINANCIAL ASSET

ROZHNOVA O.V.

The author analysed the process of making a decision on derecognition of a financial asset under IFRS; she suggests an algorithm of accountant's actions in making professional judgement on derecognition of a financial asset and proposes clarification of «control» concept.

RELIABILITY AS THE KEY QUALITY FEATURE OF THE ACCOUNTING AND REPORTING DATA

SANNIKOVA I.N., RUDAKOVA T.A.

The publication covers the "reliability" category related to accounting and reporting data and analyses its qualitative characteristics. The article concludes that it is necessary to allow for various interpretation of accounting and reporting data for different groups of users, subject to possible combinations of options to recognise and assess the components of the accounting (financial) statements.

REVIEW OF CHANGES INTRODUCED TO PART I OF THE RUSSIAN TAX CODE AND ENACTED IN 2014

KHARITONOVA N.A., KHARITONOVA E.N.

The article presents the authors' view on the changes introduced to Russian tax law. It systematises the changes related to specifics of interaction between taxpayers and controlling authorities, as well as positive innovations providing for decrease in tax burden on business in some Russian constituencies and economic sectors.

REVIEW OF STUDY «AUDIT OF BUSINESSES. PRACTICE AND ISSUES OF DEVELOPMENT))

CHAYA V.T., KOBOZEVA N.V.

В рубрике журнала "Библиография" авторы статьи приводят рецензию на монографию Р.П. Булыги, М.В. Мельник "Аудит бизнеса. Практика и проблемы развития". В 2013 г. эта книга была удостоена премии «Сапфир» как лучшее литературное произведение России в но­минации «Дисциплина казны».

TAX LAW: current issues

LERMONTOV Y.M.

В рубрике журнала "Вопросы и ответы" рассматривается вопрос расходов на ремонт основных средств, произведенных налогоплательщиком.

TAX REVENUES IN RUSSIA IN 2005 - 2012

KURYSHEVA S.V.

The publication considers key changes in tax pressure in Russia during 2005 -2012. It analyses tax burden dynamics by some types of tax revenue using the data of Russian Federation enlarged government.

«... THERE STILL REMAINS A LoT To BE DoNE To ENHANOE auditor''s recognition as an independent expert and inspector))

GRYAZNOVA A.G.

Своим особым мнением по актуальным вопросам аудиторской деятельности делится Алла Георгиевна Грязнова, президент СРО НП «Аудиторская Палата России», президент Финансового университета при Правительстве РФ, первый вице-президент Международной гильдии финансистов, доктор экономических наук, профессор, заслуженный деятель науки РФ