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АУДИТОРСКИЕ ВЕДОМОСТИ

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ACCOUNTING ISSUES FOR LIBRARY STOCK ITEMS IN PUBLIC SECTOR ORGANISATIONS

LUKYANENKO O.V.

The publication covers specifics of accounting for library stock in public sector organisations. The author focusses on current open issues - selection of an accounting unit, as well as synthesis of library stock accounting and accounting.

ASSESSING EFFICIENCY OF ORGANISATIONS'' INTERNAL CONTROLS IN THE CONTExT OF THE CRISIS ECONOMIC EVENTS AND RUSSIA''S ACCESSION TO THE WTO

ROZHNOVA O.V.

The publication covers issues related to improvement of Internal Controls' efficiency to ensure competitive advantage of Russian entities in the context of the economic crisis and Russia's accession to the WTO. It offers certain solutions to improve the efficiency level of Internal Controls (e.g. through higher quality of financial statements and management reporting), to assess this level and to further develop Internal Controls.

ASSESSING TARGET COST OF AUDIT

CHERNENKO A.F., SUMKIN A.S.

The publication describes an algorithm to assess target cost of audit based on research results in relation to federal standards of auditing activity and techniques of audit for individual accounting items, during which audit work was identified and classified and auditors' labour rating objects were formed. The publication defines composition, volume and labour intensity of all types of work during a specific audit according to the developed algorithm.

EXTERNAL CONTROL OVER AUDIT QUALITY: TOPICAL ISSUES

SVECHKOPAL A.N.

The author covers topical issues arising in planning and monitoring quality of work performed by audit organisations. The publication is intended for audit quality control managers at audit organisations and practicing auditors.

ExTERNAL CONTROL OVER NON-PROFIT INSTITUTIONS: specifics of statutory regulation

SHTEFAN M.A., MAKEEVA O.S.

The publication systematises and analyses types of external control over non-profit institutions, presents the authors' grouping of such control types by form of non-profit institutions. The research results can be used to improve legislation on control over non-profit institutions and will be useful for employees of non-profit institutions.

TAX LEGISLATION: THING CAPITALISATION RULES

FOYEVTSOV S.V.

В РУБРИКЕ ЖУРНАЛА "ВОПРОСЫ И ОТВЕТЫ" ПРИВОДИТСЯ СТАТЬЯ "НАЛОГОВОЕ ЗАКОНОДАТЕЛЬСТВО: ПРАВИЛА НЕДОСТАТОЧНОЙ КАПИТАЛИЗАЦИИ".

ПРОБЛЕМЫ ФОРМИРОВАНИЯ МЕТОДИКИ РЕГИСТРАЦИИ ЗАТРАТ

КОВАЛЕВ А.С.

Рассмотрены общая структура, а также проблемы формирования методики регистрации затрат. Особое внимание уделено проблеме необходимости интеграции бухгалтерского финансового, налогового и управленческого учета как основной проблеме, от решения которой зависит эффективность формируемой методики регистрации затрат. Проанализированы наиболее популярные модели интеграции трех видов учета.The publication covers the general structure and gaps in development of a technique for cost registration. The author focusses on the necessity to integrate accounting financial, tax and management accounting as the key issue which impacts efficiency of the cost registration technique under development. The author analyses the most popular integration models for these three types of accounting.

АУДИТОРСКАЯ ПАЛАТА РОССИИ ПРОВЕЛА ЕЖЕГОДНУЮ НАУЧНО-ПРАКТИЧЕСКУЮ КОНФЕРЕНЦИЮ «АКТУАЛЬНЫЕ ВОПРОСЫ РАЗВИТИЯ АУДИТА В РОССИИ: ОТ ОРГВОПРОСОВ ДО МСА»

В РУБРИКЕ ЖУРНАЛА "ХРОНИКА" ДАН МАТЕРИАЛ О ЕЖЕГОДНОЙ НАУЧНО-ПРАКТИЧЕСКОЙ КОНФЕРЕНЦИИ «АКТУАЛЬНЫЕ ВОПРОСЫ РАЗВИТИЯ АУДИТА В РОССИИ: ОТ ОРГВОПРОСОВ ДО МСА»

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