CHERNENKO A.F., ONOKOY T.YU.
The authors have analysed the systemization method to account for use of funds allocated to enterprise funds. The publication specifies implementation steps in practical activities of a unified structure of planned and actual data on funds that ensure efficiency and higher analyticity of information.
IVANOV O.B., LAVROVA T.V.
The publication covers principles and practice for arranging internal control, control and risk management in Spanish companies; analyses national peculiarities in the above area and changes in Spanish legislation caused by its alignment with general requirements of the legal environment in the European Union.
The publication covers the price structure of a company paid upon business combination and proposes an author's approach to disaggregation of goodwill based on a modified model of Johnson-Petrone. The author has proved the necessity to disaggregate goodwill and assess its components in the course of due diligence when planning mergers and acquisitions and proposed an algorithm of decision taking on selecting an option to embed an acquiree in a buyer's business and an algorithm of decision taking to identify a maximum asking price in an integration transaction. The author justifies practicability of acquired goodwill disaggregation when preparing financial statements of a buyer after an integrated transaction is completed, which will ensure higher reliability of these financial statements through application of various subsequent accounting methods to goodwill components that differ by economic substance.
ZUGA E.I., KARELSKAYA S.N.
The authors describe key issues considered at the international scientific conference «Accounting, audit, analysis» dedicated to the 70th anniversary of Vilnius University department of accounting and audit.
The publication analyses various approaches in the methodology for assessing effectiveness of internal control used in relative modern international standards. The author differentiates major areas in assessment connected with application of interviewing procedures, maturity models, standards and benchmarking.
The author covers specifics of holding structures that impact arrangement of the accounting and analytical system of a holding. The author concludes that an effective accounting and analytical system allows to identify and prevent negative results of a holding's business in due time and to discover internal reserves that ensure financial stability.
The author depicts specifics of the audit market and its development prospects in the Republic of Tajikistan.
The author has undertaken a study of audit development in Vietnam. The publication analyses legislative instruments regulating public audit, independent external audit and internal audit. It identifies major issues for internal audit development and corresponding solutions.