Аудиторские ведомости

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AN EXCEPTION TO CONSOLIDATION FOR INVESTMENT ENTITIES IN PREPARING FINANCIAL STATEMENTS IN ACCORDANCE VVITH INTERNATIONAL FINANCIAL REPORTING STANDARDS

GENERALOVA N.V., POPOVA E.YU.

The article deals with substance and specific features of exception to consolidation subsidiaries for investment companies under IFRS 10 in terms of development of factual control concept. Authors concluded the exception to consolidation for investment companiesis not contrary to the principle of comprehensiveness (completeness)on consolidation regardless the activity diversity of subsidiaries. Exception to consolidationcan enable to reduce costs for preparing Financial Statements, but at the same time it provides its users with relevant information in making economic decisions.

PROBLEMATIC ISSUES OF THE USE OF INTERNATIONAL STANDARDS ON AUDITING IN THE AUDITOR''S APPEAL OF LEGAL ASSISTANCE

SMOLNIKOVA YU.YU., MASINO N.N.

This article deals with the problematic issues of International Standards on Auditing that govern auditor's appeal for legal assistance in contentious situations. The authors created sequence of actions of the auditor when the auditor appeal for legal assistance.

TECHNIQUE OF FINANCIAL RESULTS BOOK-KEEPING IN DIRECT-COSTING ON THE ENTERPRISES WITH JOINT PRODUCTION PROCESSES

NECHITAILO I.A.

The article considers how to measure profit of an enterprise with joint production process in direct costing. In order to obtain significant financial data for decision making in management accounting it is proposed method of financial results book-keeping based on the modified profit recognition and transfer pricing.

THE DYNAMICS OF THE COMPOSITION OF AUDITOR SRO 2011-2015

GORELIC L.N.

In the article statistical data and trends in the auditor self-regulatory organizations (SRO) had been analyzed. Including the number of members of SRO audit, qualitative and quantitative composition of the audience, quantity and quality of audit organizations - members of SRO. Ehere also contains conclusions the conclusions on the development of the current situation in the audit for the period until the end of this year.

THE EFFECTIVENESS OF INTERNAL CONTROL: problems and avaluation criteria

FILIPJEV D.Y.

In the article author observes the problems of organic embedding of internal control to the management system of a company, discloses the method of transformation of the internal control system from «overbuilt» to «built-in» system through the introduction of control functions of the staff and tools for the efficiency assessment of the system, the mathematical model is formed.

РЕЦЕНЗИЯ НА УЧЕБНИК «ФИНАНСОВЫЙ АНАЛИЗ»

МЕЛЬНИК М.В.

В рубрике журнала "Библиография" приводится рецензия на учебник «ФИНАНСОВЫЙ АНАЛИЗ»,подготовленный ведущими спе­циалистами Воронежского го­сударственного университета д.э.н., проф. Д.А. Ендовицким, д.э.н., проф. Н.П. Любушиным и д.э.н.,проф. Н.Э. Бабичевой.

ПОНЯТИЕ «ВНУТРЕННИЙ АУДИТ» В РОССИЙСКОЙ ЛИТЕРАТУРЕ

ЛЕВИН С.Е.

Рассмотрены основные подходы российских ученых к пониманию содержания понятия «внутренний аудит». Анализируются различные подходы к определению внутреннего аудита в российской литературе через призму характеристик, изложенных в общепризнанном определении Института внутренних аудиторов.

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