Аудиторские ведомости

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MORAL PRINCIPLES OF ACCOUNTANT AND AUDITOR PROFESSIONS

SHAPOSHNIKOV A.A.

The article looks into the definition of «conscience» and defines the specifics of conscience, moral and ethical fundamentals in accounting. The article includes models of professional behaviours that meet the act of conscience criterion.

ROLE OF AUDIT COMMITTEE WITHIN THE COMPANY''S CORPORATE GOVERNANCE SYSTEM (based on OAO «Russian Railways»)

IVANOV O.B., STEPASHIN S.V.

The article looks into key principles of organising the audit committee activities, its powers and the procedure for its creation considering the requirements of the Law on Joint Stock Companies, recommendations of the Corporate Governance Code and methodological materials of the Federal Property Management Agency (Rosimushchestvo). The article is a research of audit committee's competences and their implementation arrangements in the joint-stock company, including holding companies and also, analyses the experience and practice of the Audit and Risks Committee under OAO RZhD Board of Directors.

STANDARTIZATION OF THE AUDIT PROFESSION: CURRENT ISSUES

PANTELEEVA I.A.

В рубрике журнала "Вопросы и ответы" приводится статья, содержащая ответы на актуальные вопросы по стандартизации аудиторской деятельности.

THE PUBLICATION OBSERVES RECOMMENDATIONS ON THE STATUTORY ANNUAL FINANCIAL STATEMENTS AUDITS

EGOROVA I.S.

The objective of this article is to discuss the specifics of preparing the recommendations on the audits of the statutory annual financial statements for the period of 2004-2014

THE SPECIFICS OF REVENUE ACCOUNTING UNDER RAR AND IFRS

ALDAROVA T.M.

The article describes the specifics of revenue accounting in accordance with Russian Accounting Regulations and International Financial Reporting Standards.

TRIPLE-ENTRY BOOKKEEPING THEORY OF YU. IDZIRI

KARELSKAYA S.N., ZUGA E.I.

The article covers Yu. Idziri's theory of a triple-entry bookkeeping; the theory's author based it on double-entry bookkeeping principles and it only differs by some additions to its application

ОРГАНИЗАЦИЯ УПРАВЛЕНЧЕСКОГО УЧЕТА: ПРОБЛЕМЫ И СУЖДЕНИЯ

КАВЕРИНА О.Д.

Данная статья - отклик на статью «Проблемы постановки и внедрения системы управленческого учета в организации», опубликованной в № 6 журнала «Аудиторские ведомости», и приглашение к дискуссии ученых и практиков, работающих над созданием информации управленческого учета или являющихся ее заказчиками (пользователями).The article is written in response to the article «Issues and challenges of establishing and implementing management accounting in organisations» which was published in the journal's sixth issue and to encourage discussion by scientists and practitioners engaged in creating management accounting information or being the customers (users).

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