Аудиторские ведомости


Analysis and internal audit assessment of corporate management as the method of efficiency improvement of business process in organization


The necessity of corporate management assessment both in joint stock companies and limited liability companies is approved by regulatory and corporate documents of organization. Analysis of the regulatory documentation and professional literature allows concluding the absence of available methods of internal audit assessment of corporate management. The present article contains the author’s method of internal audit assessment of corporate management based on the approaches proposed by Federal Agency for State Property Management.

Comparative analysis of the international and Russian systems of accounting of researches and developments as components of innovative activities of accounting entities


Object of research are accounting rules of research and development in the Russian practice of accounting and the system of the International Accounting Standards (IAS). With use of such methods of a research as comparison and the analysis, comparison of regulations of the Russian accounting rules and IFRS and also the critical analysis of various scientific points of view concerning approaches to a recognition of economic actors of Research and Development as the constituting innovative activities of accounting entities is carried out, similarities and distinctions of approaches to reflection of innovative activities and its results are systematized. The conclusions formulated in article have both the applied, and theoretical importance in the field of Research and Development accounting.

Documenting the audit in accordance with the requirements of the ISA


The article discusses the requirements of the ISA for documenting the audit. The author, based on the comparison of FPSAD 2 and ISA 230, analyzes the similarities and differences in the requirements of these standards. The article draws conclusions on the need to finalize the audit documentation in accordance with the requirements of ISA 230. So it is necessary to refine the following requirements: timeliness; requirements for the form, content and scope of the audit documentation; structure of audit file information. Also, provisions should be added on deviations from ISA requirements, documentation after the date of the audit report, documentation on significant issues and judgments, on the audit completion report and document identification. For the audit of small organizations it is advisable to develop special documentation.

Due Diligens: a review of foreign experience


There are only two hundred works of Russian scientists and practitioners in the national bibliographic database that is called "RINC". This is almost hundred times less than the number of-foreign articles. The study of foreign experience is appropriate because this will allow to expand knowledge about due diligence and realizenew ideas for the auditing theory and practice. The authors consider aspects ofthe foreign experience of due diligence, make a conclusion about the definition and features of the procedure.

Joint hedge accounting for operations with inventories


In some cases the application of accounting tools modifies the real picture of the joint hedging of foreign economic operations of business entities, resulting in a significant, sometimes extremely technical, adjustments of information in the financial statements. In particular, this occurs in situation when the accounting subject might not qualify as a hedged item with application of procedure of cash flow hedge accounting, for example, when considering non-financial asset may be designated as a hedged item. The above primarily applies to transactions with inventories, which improvement of accounting and analytical tools are the focus of this article.

Methodological features of audit of forecast information


The characteristics of the task of verifying the forecast information in accordance with the requirements of the concept of tasks ensuring the confidence of international auditing standards are considered. The obligatory elements of the task are characterized, taking into account the features of checking the forecast financial information and practical recommendations on the methodology for obtaining evidence are given.

Separate accounting of corporate treasury operations in leasing companies

Shirokova M.A.

Currently, there is no legislative definition of leasing activity, which makes it difficult to determine the income and expenses from the main and other activities of leasing companies for accounting purposes. It is highly necessary that processing of leasing deals should be accompanied with operations of a corporate treasury which include cash and financial risks management. Based on this, the author concludes that it is necessary to classify the results from corporate treasury operations as income and expenses from the main activity of leasing companies and organize their separate accounting with the opening of a special subaccount to RAS accounts 90 «Sales» and 20 «The main production».

The ninth accounting history international conference


Authors describe the results of research in accounting history discussed at the 9

The organization of tax accounting at the enterprise


The article deals with the notion of the term "tax accounting" in a narrow and broad sense, the author's definition is given, the principles of tax accounting, as well as the main components of his organization are disclosed. The article contains specific examples and analysis of arbitration practice.

To the questions of goodwilles estimation


Many different economists have been analyzing the indicator of «goodwill» for a long time, but still there is no integrated approach to interpretation and measurement of this conception. Nowadays due to importance»s increase of such business components like client's database, established communications with suppliers, highly qualified personnel and other similar elements, the problem of good-will»s measurement and its methods of reflection in organization's accounting and reporting is becoming more and more significant. It is necessary to identify potential method of evaluation, accounting and reflection in financial statements aggregated goodwill of organization according to economic nature of the concept.


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