AZARSKAYA M.A., POZDEEV B.L.
The article describes the approach to the formation of accounting and analitical of system of economic security. Are allocated components of the system taking into account the risks and threats that arise in the management of the enterprise. Detected object of audit as concomitant service of audit.
В рубрике журнала "ОТ РЕДАКТОРА" приводится вступительная статья главного редактора Соколова Вячеслава Ярославовича.
SKACHKO G.A., TIKHONOV G.V.
Provided by the Law «About accountings it is the duty of all businesses to establish a system of internal control is focused on organizational issues of formation of such a system. Form the functioning of the internal control system, methods of its implementation, the objects and subjects are determined by each economic entity independently, depending on industry and organizational structure.
Concepts of the terms «marketing», «marketing services» are considered, the analysis of classifications of marketing services and marketing actions is carried out. The technique of accounting and tax accounting of expenses on market researches is offered. Article contains concrete examples, explanations of supervisory authorities and the analysis of arbitration practice.
The article deals with the organization of internal control and controllingin the company. The analysis of the definition of «controlling». A version of the creation of an effective system of internal corporate controls.
This article discusses the main topics for preparation of the statement of changes in equity, cash flow statement, and notes to the balance sheet and statement of financial results.
VOSKANYAN R.O., SHUBINA T.V.
The paper is concerned with the economic substance of goodwill. Attention is drawn to the factors influencing the value of goodwill of an innovative company. Based on the article analysis, the authors proved the significant role of intangible assets in the formation of goodwill of innovative companies.
The article deals with the detailed analysis of the current international practice of accounting of loyalty programs in compliance with the adopted International standard (IFRS) 15 «Revenue from Contracts with Customers». The paper contains a detailed analysis of the revenue accounting according to the IFRS 15 international standard. The analysis includes a focus on particularly complex aspects of accounting. In addition, article considers the order of accounting (IFRS) of the loyalty programs. The article's information provides practical examples of the loyalty programs accounting. Attention is paid to the order of the audit loyalty programs. The author has considered the aspects of international auditing standard 540, «Audit of accounting estimates, including fair value estimate, and the appropriate information disclosure».
The aim of the article is to develop recommendations for obtaining audit evidence in accordance with International Standards on Auditing, that is conducted on the basis of research of sources and of tools of audit evidence, and of the processes for their preparation, of their quantitative and qualitative assessment.
В рубрике "Библиография " приводится РЕЦЕНЗИЯ на учебник для вузов А.Н. Цацулина «Экономический анализ». Рубрику ведет М.В. Мельник, Заслуженный деятель науки РФ, доктор экономических наук, профессор.
KOLMAKOV B.I., KRASILNIKOVA I.V., BOCHAROVA L.V., NOVIKOVA M.V.
In the article the comparative analysis of universally recognized international qualifications in the field of accounting and auditing is carried out. The following qualifications have been analyzed: qualification of the American Institute of Certified Public Accountants (CPA), the qualification of England and Wales Institute of Chartered Accountants (ICAEW), qualification of ACCA, the qualification for the certified auditors (Wirtshaftsprufer). The purpose of this analysis is to select the subjects within the specified qualifications as a basis for further improvement of the audit examination in Russia.
Lack of development to government administration and control system is impacting negatively to efficiency of government budget spending. Today, there are improves the internal and external elements of managerial control system. Therefor it's necessary to increase the organizational value, develop a good and strong governance, improve the internal control system and bring it into another level to managers within the public and private sector. This concept is very extensive. In this article me consider some issues to improve the organization and structure of public sector internal control system.
POPOVA L.V., MASLOVA I.A., BONDAREVA A.JU.
The purpose of the scientific article is the study of retrospective analysis of the concept of «fair value». The authors own definition of the concept. Among the most important tasks we can distinguish the performance of different variants of the assessment of fair value depending on the availability of information about prices for similar assets or liabilities. Formed the conclusion that the integration of the accounting processes of the company and IFRS is inevitable, requires additional effort in the interpretation of the standards from both sides.
CHERNENKO A.F., SHISHKINA A.V.
The aim of the article is the economic and legal basis of introduction in economic accounting of discount operations the «commercial discount» concept, separating it from other types of discounts that exist in other areas of the economy, as well as defining and developing recommendations for its implementation in the legislative and normative base of the Russian Federation. There were considered the variants of manipulating with the meaning of the term «discount», there were outlined the possible negative consequences that may result from the lack of a clear understanding of the term for the purposes of economic accounting of discount operations.
The subject of this article is the accounting process in the context of the system of algorithms of the evaluation and reflect the consolidated financial results in accordance with the requirements of International financial reporting standards (IFRS). Valuation and accounting process in this case may present some difficulty. Due to the fact that, in accordance with IFRS as hedged items (tools) can be determined only those assets, liabilities or firm agreement, or probable forecasted transaction, which involved external party to the reporting entity that requires the application of hedge accounting as a special accounting procedure. The article discusses aspects of reflect the financial results of intra-group fair value hedge and cash flow hedge.
CHERNYKH M.N., ANDREEVA I.E.
The article describes the features of the application of industry standards in relation to financial assets for non-credit financial organizations, the main emphasis is on the practical application of industry standards compared to IFRS.
KAMORDZHANOVA N.A., SOLONENKO A.A.
We are entering into the world which is characterized by a high degree of uncertainty, where practically every aspect of the economy, business and the accounting profession will be constantly changed. New social values, needs and expectations put the requirement of compliance the accountant profession to ongoing changes. The article describes the options for the development of the accounting profession, which has the international recognition and international coordination.