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ANALYSIS AND CONTROL OF ADVERTISING OASH FLOWS

KERIMOVA C.V.

The article considers problems related to analysing and controlling cash flows from advertising projects in business entities. The author recommends a method for analysing and assessing cash flows broken down by the three main areas of advertising activity: development, production and distribution of advertising.

AUDIT OF THE COMPLETENESS OF TAX CALCULATIONS AND PAYMENTS WHEN CARRYING OUT RELATED-PARTY TRANSACTIONS: PROCEDURE FOR CONDUCTING AN AUDIT AND RELEVANT TAX IMPLICATIONS

IVANOV A.E., DZYUBA E.A.

The article examines the procedure for conducting a tax audit of the completeness of tax calculations and payments related to related-party transactions, during which the tax authorities determine whether the actual price applied in such a controlled transaction corresponds to the arm's length price.

AUDIT THEORY WITHIN THE CONTEXT OF SCIENCE STUDIES

BARANOV P.P., SHAPOSHNIKOV A.A.

The article states, explores and expands upon the hypothesis that the contemporary status of the scientific theory of audit is a serious contributing factor in the emergence of doubts about the capability of everyday audit practice to carry out the institutional function of safeguarding the economy and society at large from informational risk in decision-making.

DOCUMENTARY VERIFICATION OF QUALIFICATION REQUIREMENTS FOR EXPERTS AS PART OF THE SYSTEM FOR GENERATING THE EVIDENTIARY BASIS FOR A FORENSIC AUDIT

KASKOV D.L., PARUSHINA N.V.

The article assesses the procedure and terms for retaining experts in conducting a forensic audit. The author proposes introducing a mandatory accreditation procedure for non-government experts, which in turn would require amending current legislation on forensic auditing in the Russian Federation.

INTERNATIONAL ACADEMIC RESEARCH CONFERENCE «EURASIAN ECONOMIC UNION: PROSPECTS AND PROBLEMS FOR INTEGRATION IN ACCOUNTING, TAXATION AND AUDIT»

AMANZHOLOVA B.A., CHERNYKH M.N.

В РУБРИКЕ ЖУРНАЛА "ХРОНИКА" ОСВЕЩАЕТСЯ МЕЖДУНАРОДНАЯ НАУЧНО-ПРАКТИЧЕСКАЯ КОНФЕРЕНЦИЯ «ЕВРАЗИЙСКИЙ ЭКОНОМИЧЕСКИЙ СОЮЗ: ПЕРСПЕКТИВЫ И ПРОБЛЕМЫ ИНТЕГРАЦИИ В ОБЛАСТИ БУХГАЛТЕРСКОГО УЧЕТА, НАЛОГООБЛОЖЕНИЯ И АУДИТА».

ORGANISATIONAL AND METHODOLOGICAL ASPECTS OF MANAGEMENT ACCOUNTING BY OPERATIONAL SEGMENTS

SEMIKOLENOVA M.N.

The article describes some of the specific features and nuances of organising management accounting broken down by individual segments of corporate operations. The author proposes a scheme for making accounting entries that permits generating data on income, expenses and financial results by operational segment.

THE III INTERNATIONAL SCIENTIFIC CONFERENCE - SOKOLOV READING «ACCOUNTING: VIEW FROM THE PAST INTO THE FUTURE»

ABDALOVA E.B., KARELSKAYA S.N., ZUGA E.I.

The article is dedicated to the main issues discussed at the III International Scientific Conference - Sokolov Reading «Accounting: View from the Past into the Future», which took place in St Petersburg on 23-24 April 2015.

THE ROLE OF AUDIT IN DEVELOPING A «GREEN» ECONOMY

Ostrovskaya O.L.

In this article, the author attempts to clarify a number of questions concerning the methodology for auditing business operations related to the development of a «green» economy, such as using eco-friendly and energy-saving technologies, reducing emissions of hazardous substances into the atmosphere, and other similar components of sustainable development.

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