The article develops the traditional concept of classification of accounting at the practical and theoretical field of knowledge. It is proposed to structure the scientific accounting based on the triad of activity areas: theory, practice and methodology. It is justified the appropriateness of allocation methodology as an independent field of scientifically organized knowledge on accounting.
BELOZERTSEVA I.B., SHCHERBAK O.D.
The article reveals the role of the business game in the study of accounting and analytical disciplines. The authors paid attention to obtaining professional knowledge, skills and experience. Business games help to bring together the requirements of educational programs and professional standards.
The article considers such problems of accounting methodology as a commixture of static and dynamic parts of the balance sheet, the need to exclude intra-group turnover in large corporate structures, and recognition of expenses for unfinished business transactions.
IVANOV A.E., TIMOSHENKO E.S.
The article examines the results of international research «Should Goodwill Still not be Amortized?». The authors analyzed the strengths and the weaknesses of currently existing in national accounting standards methods: amortization of purchased goodwill and its regular testing for the impairment. They made the conclusion that the combination of methods proposed in the research will lead to complication, rising in price and increasing of the subjectivity in accounting.
Based on the critical analysis of International Standards of Audit provides a systematization of the requirements for the content and structure of the auditor's working documents, and also groups current audit documents in the context of the audit stages. The approaches to the formation of the audit file are discussed. On a number of aspects, there is comparative description of International and Russian standards in a part of documenting.
NASSER A.D., OSTROVSKAYA O.L.
The article is devoted to the study of the changes taking place in the modern theory and practice of accounting under the influence of globalization of the economy from the standpoint of the theory of institutional isomorphism.
ZUGA E.I., KARELSKAIA S.N., TERENTEVA T.O.
This article describes main issues discussed at the IV-th International Scientific Conference - Sokolov Reading «Accounting: View from the Past into the Future» that was held in St. Petersburg on April 21-22, 2017.
The article considers methods of evaluation and reflection of total internal and external hedging of price and currency differences in the levels of individual organizations and the entire consolidated group in accordance with the requirements of International financial reporting standards (IFRS). We developed a special procedure of joint accounting for financial results of the hedge fair value and cash flow, consistent with the provisions of the relevant IFRS standards.
The aim of the present paper is to discuss pressures behind financial statement fraud that benefits the perpetrator's organization, such as management fraud. Using the case study method the author considers motives that are most commonly referred in the litigation releases issued by the U.S. Securities and Exchange Commission: meeting analysts' expectations, making the company look better, increasing demand for company's products, funds raising, concealment of deteriorating financial condition or performance, achievement of internal company's targets.
The article treats the problems of contemporary stage of development of auditing in Russia. Author emphasizes the stages of development and the main characteristics of the contemporary stage being the forth. The article also analyzes some problems connected with direct application of international standards on auditing, diminishing the number of professional self-regulated audit organizations and strengthening liability of auditors in PF.
The author explores the content and various aspects of professional skepticism, examines the practice of using professional skepticism in the performance of an audit task, and suggests measures to improve the practice of using professional skepticism - at the firm level and at the national level.
In article the main results of activities of regulatory authorities in the auditor market are considered, the problematic issues connected with external control are revealed and analyzed. Assessment of the existing system of regulation and control is carried out and vectors of its further development in the conditions of new quality requirements of auditor activities are determined.
The future of accounting as profession and the academic discipline is discussed in the context of modern development Russian practices of business and education. It is shown that the future of a profession is determined by current trends in information technologies for business, and the future of the academic discipline completely depends on whether the Russian teachers and researchers will manage to overcome a gap between content of domestic and foreign ideas of the nature and the subject field of accounting and introduce it into a scope of full-fledged social and economic academic disciplines.
In article on the basis of the analysis of the evolution of the audit, as a professional activity, infrastructure of the market economy, reveals tendencies of its development in modern conditions. Indicated the features of the current phase of reform and modernization audit activities aimed at the development of a strategic approach, proactive risk identification and searching measures to reduce negative influences of external and internal changes on the results of operations of the audited companies. This corresponds to the satisfaction of the business community. One of the directions of development of audit becomes a greater harmonization and coherence cooperation of state control with audit organizations and regulatory convergence of the state audit and audit of commercial structures. This question is at the center of this article.
Development of new methods of analysis and accumulation of huge data sets allow to use fundamentally new approaches to detecting and assessment of risks of dishonest actions. In this article is being studied the possibility to use methods of semantic analysis of big data sets based on using mass media for assessement of the possibility of risks of dishonest actions.
Номер журнала открывает поздравление с юбилеем, адресованное Дмитриевой Ие Григорьевне,ответственному секретарю и выпускающему редактору журнала "Аудиторские ведомости".