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A DEVELOPER: accounting and taxation

LYSOVA G.A., SIDORKINA V.A.

The article focuses on specific aspects of accounting and taxation for developers (technical customers), contracting for various types of constructions, and reviews challenges related to VAT recovery and theoretical income.

AUDITS OF ANTI-MONEY LAUNDERING LAW COMPLIANCE

BROVKINA N.D.

The publication describes how an audit firm can interact with its client in a way that could result in anti-money laundering law issues. It also covers the requirements of applicable international and national regulating documents.

IFRS: equity instruments, investments, balance sheet classification

FILIPPENKOV S.I.

The publication clarifies the meaning and content of the terms equity instrument and investments and describes the balance sheet classification.

ON SOME TAX PLANNING ISSUES TYPICAL TO COMMERCIAL BANKING

MANDROSHCHENKO O.V., VERKHOTUROV K.O.

The publication describes tax planning algorythm and tools used by commercial banks, methods of control of tax liabilities considering special aspects of taxation for commercial banks. It shows the calculation and estimation of tax burden, gives reasons for tax payment planning targeted to an efficient tax policy.

QUALITY COSTS ACCOUNTING AND AUDITING FOR THE AUTOMOTIVE SECTOR

ZENOVA E.N.

To ensure the efficiency of internal audits, an entity should account for quality costing based on accounting items, and within these items - by cost components and estimation items. Such an ad hoc method of accounting and auditing this type of costs will allow identifying the costs within total production costs.

REGULATION Of AUDIT ACTIVITY IN RUSSIA

Loseva N.A., Prokhorov I.V.

The publication reviews a regulatory framework for audits in Russia and defines relevant regulatory bodies and their functions. It describes the role of professional associations of auditors and shows what impact international standards on auditing have on regulating audit activities.

THE APPLICATION OF AUDITOR AND AUDIT FIRM INDEPENDENCE RULES

GERASIMOVA A.R.

The article covers practical aspects of applying the Auditor and Audit Firm Independence Rules including the audits of financial statements of organisations defined by the Rules as significant public interest entities.

НАЛОГОВОЕ ЗАКОНОДАТЕЛЬСТВО: КОНКРЕТНЫЕ СИТУАЦИИ

ЛЕРМОНТОВ Ю.М.

В данной статье рассматривается вопрос учета стоимости визитных карточек при исчислении суммы НДФЛ

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