GLADKOVA T.Yu., KIZ V.V.
Article is devoted to one of the directions of development of the financial market - to transition to uniform standards of accounting of not credit financial credit institutions. The review and the analysis of basic provisions of new standards has allowed to define features of their application by management companies of mutual investment funds and on this basis to consider features of formation of accounting policies proceeding from possible approaches to accounting of the objects specific to management companies of mutual investment funds.
The article reveals the need to organize and maintain accounting records of the contractual process in organizations. The purpose of the analysis was to identify common approaches to managing the contractual process as a basis for further improving the accounting methodology for settlements with buyers and customers in Russia.
The urgency of the study of the development of the Russian Federationˋs pension provision is justified by the fact that pensions are the main source of income for disabled citizens, and since there has been a recent change in legislation in the sphere of pension provision, it is difficult to know what will happen to a person in the future. It is believed that without the past, there is no future. The article provides an overview of the main stages of the development of pension provision in Russia.
Justifying the particular urgency and the need for the organization of internal state financial control, the author is guided by the requirements of the principles of program-targeted planning and believes that when creating a rational system of internal state financial control, an effectively functioning control environment appears that encompasses all structural subdivisions that helps the management of the institution in making managerial decisions aimed at to further improve the quality of services, identify and level etc. The article presents an overview of the main changes in the legislation regulating internal state financial control that determines the nature of this concept; the main unsolved problems are revealed. Formed detailing of the unresolved problems of internal state financial control reflects the need for its further improvement and strategic direction.
Payments made untimely cause a negative attitude on the part of all groups of counterparties and influence the formation of a negative image of the company, leading to fines, penalties, penalties, worsening the financial condition of the enterprise and causing the risk of bankruptcy. The article presents the elements of the assessment of the system of internal control of accounts payable, a methodical approach to the organization of control over the formation and accounting of accounts payable is proposed.
BEREZINA N.N., BEREZINA S.V., SHASHKINA M.E.
The specifics of the implementation of regulatory and legal acts that rule new areas of the internal audit service in insurance business are considered. Appointment and procedure for conducting self-assessment, interaction of specialists of internal audit and insurance management are analyzed. A comparative characteristic of self-assessment and internal audit is given. Positive aspects and some shortcomings of self-assessment from the position of internal audit in insurance business are noted.
In the article, features and criteria of the use of concepts of reliability, objectivity and truthfulness in accounting and audit of financial activity of the business subject are considered. Various nuances of their application in auditing, official reports and public speeches are presented. This is essential for assessing the quality of the work of a professional accountant and auditor, its compliance with the requirements.
Identify and group the features of accounting and tax accounting of fixed assets, reveal their impact on the formation of the tax base. Similarities and differences of accounting and tax accounting in terms of accounting of fixed assets, as well as innovations in accounting and tax accounting, their impact on the formation of the tax base and the volume of tax payments are systematized. Detailed characteristics of the proposed innovations in the definition of the limit of cost of fixed assets, rules for the use and depreciation, their classification. Based on the above data, recommendations are proposed to optimize the interaction of the two types of accounting, involving a reduction in accounting costs and simplification of reporting.
BOGATAYA N.N., BOGATAYA I.N.
The article is devoted to the perspectives of development of the profession of the auditor and the market of audit and consulting services in conditions of digitalization. Analysis of the current state of the Russian market of audit and consulting services allows you to determine its features, manifested in a decrease in the share of audit revenue and audit-related services, as well as identify problems and prospects for the development of this market, taking into account the new challenges of the digital economy.
KASHIRSKAYA L.V., SITNOV A.A.
The article summarizes the research on a completely new subject area of audit of the XXI century in the framework of the business audit aimed at the study of the functioning of business systems, as well as the proposed scientifically based views. As a result of the study, the authors outlined their point of view on this problem facing the audience as a science and practice in the modern conditions of development of the world community in connection with the rapid transition of social development to the information society.