АУДИТОРСКИЕ ВЕДОМОСТИ

Accounts receivable: strategic analysis and quality management

PLASKOVA N.S.

The paper gives recommendations on how to implement a credit risk strategy which includes the continuous adjustment of its tactical tools against market conditions, the current commercial goals of a company and creditworthiness of debtors.

Current issues in standardisation of rules of carrying out an economic analysis

Pozdeev V.L.

The paper gives grounds for the necessity to standardise the rules of carrying out an economic analysis, describes the stages and objects of standardisation and offers a sample structure of an analytical standard.

Institutional aspects of the high-quality corporate reporting potential

KASPINA R.G.

The paper defines the key institutional functions and tools that are observed along the total corporate reporting process as well as institutional, accounting and regulatory tools at a global level.

Methods of strategic analysis applied today to ensure a commercial organisation continues as a going concern

NIKIFOROVA E.V., GORYUNOV A.G.

The paper defines methods of strategic analysis enabling commercial organisations to increase their competitive power in the current unstable environment ensuring the ability to continue as a going concern.

SPECIAL ASPECTS OF ANALYSING THE QUALITY OF OPERATIONS OF NON-PROFIT ORGANISATIONS

PETRUSEVICH T.V.

The paper covers issues related to the quality of the organisation's management and operations. It studies quality analysis methods for the non-profit sector. The research identifies special aspects of assessing the effectiveness and efficiency of processes within a non-profit organisation.

Streamlining the information used in economic analysis when applying ifrs

Voronchenko T.V.

The paper gives recommendations on how to streamline the preparation and use of IFRS reporting information to carry out an economic analysis and meet the information needs of the financial management

THE BASEL STANDARDS AS THE BASIS OF IMPROVING THE QUALITY OF BANKING

YUSHKOVA S.D.

The paper briefly describes the evolution of the Basel regulations and their impact on the banking world. Based on the credit process, the paper reviews interrelation between the Basel requirements and bank service quality standards as the example of the best practice.

The impact of a regional aspect on financial analysis techniques

SOLOVIEVA A.P.

The paper defines special features of analysing the financial position of Russian entities considering a regional aspect

The use of balance sheet models in analysing and forecasting the entity''s financial position

NEGASHEV E.V.

The paper is a research of opportunities of applying an economic and mathematical simulation balance sheet model in modelling a financial position of an entity. The paper describes the use of a balance sheet model in carrying out the analysis of the transactions' impact on the entity's financial position. The author creates a model of movements in financial stability, offers indicators to measure the level of intensity and period of these trends.

РАЗЪЯСНЕНИЕ ПРАКТИКИ ПРИМЕНЕНИЯ ЗАКОНОДАТЕЛЬСТВА РОССИЙСКОЙ ФЕДЕРАЦИИ И ИНЫХ НОРМАТИВНЫХ ПРАВОВЫХ АКТОВ, КОТОРЫЕ РЕГУЛИРУЮТ АУДИТОРСКУЮ ДЕЯТЕЛЬНОСТЬ (ОДОБРЕНО СОВЕТОМ ПО АУДИТОРСКОЙ ДЕЯТЕЛЬНОСТИ 26 МАРТА 2013 Г., ПРОТОКОЛ № 8)

АРБИТРАЖНОЕ ПРОЦЕССУАЛЬНОЕ ЗАКОНОДАТЕЛЬСТВО: ПРИМЕНЕНИЕ В КОНКРЕТНЫХ СИТУАЦИЯХ

ЛЕРМОНТОВ Ю.М.