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12th world congress of accounting educators and researchers

KARELSKAYA S.N., ZUGA E.I.

The article talks about key issues examined at the 12th World Congress of Accounting Educators and Researchers held on November 13-15, 2014 in Florence, Italy.

19TH WORLD CONGRESS OF ACCOUNTANTS 2014

MALOFEEV А.Е.

В рубрике журнала "Хроника" рассказывается, что с 10 по 13 ноября 2014 г. прошел Всемирный конгресс бухгалтеров 2014 г. в Риме, Италия. Всемирный конгресс бухгалтеров (World Congress of Accountants) - это съезд профессионалов со всего мира в области финансов и бухгалтерского учета. В материале подчеркивается, что это событие предоставляет возможность множеству специалистов всего мира встретиться, обменяться мнениями о последних изменениях в области бухгалтерского учета, оценить изменения в профессии и рассмотреть актуальные проблемы в мире финансов.

FEATURES OF AUDIT OF REASONABLENESS AND RELIABILITY OF INSURERS'' INCOME AND ExPENSES

NIKULINA N.N., BEREZINA S.V., VAVILOVA I.A.

The publication covers some peculiarities of audit of reasonableness and reliability of insurance company's income and expenses. It offers options for programmes of audit of reasonableness and reliability of insurer's income and expenses.

INTEGRATED REPORTING: bridging the gap between contents of corporate reporting and investors'' expectations

ALTUKHOV K.V., KOROTETSKIY I.V., BARSOLA I.S.

The article focuses on current issues of improving corporate reporting model on the basis of integrated reporting concept The article covers regulatory requirements to integrated reporting, as well as practical aspects of reporting preparation.

INTERNAL AUDIT OF OPERATIONS OF RESPONSIBILITY CENTERS OF HOTEL FACILITIES

PANKOVA S.V., KUBATKINA G.A.

The article describes methodological approaches to internal audit of hotel activities in case their management accounting is carried out in accordance with USALI system requirement. It also outlines an illustrative overall audit plan by responsibility center, a programme for income and expenses review, and discloses the areas where audit procedures are applied.

SAD ANNIVERSARY

KARELSKAYA S.N., LVOVA D.A.

In connection with the anniversary of closing of the first professional magazine «Schetovodstvo» the authors write about this noticeable periodical and its prominent authors, tell us about new historical facts about it that preserve the spirit of history and at the same time elicit associations with the modern times

STATISTICAL ANALYSIS OF INVENTORY STOCK TAKING RESULTS THROUGH APPLICATION OF LINEAR MULTIPLE REGRESSION MODEL

SLOBODNYAK I.A.

Inconsistencies are detected in the organisation after carrying out inventory stock taking. However it is equally important to detect surplus or shortage, as well as define reasons for their occurrence. The article offers an approach to economic analysis of losses identified during inventory stock taking which is based on building linear multiple regression model, where the resulting factor is the amount of losses caused by inventory shortage and damage.

TAX LAW: CURRENT ISSUES

SAZANSKY V.V.

В рубрике журнала "ВОПРОСЫ-ОТВЕТЫ" приводятся ответы на актуальные вопросы по налоговому законодательству.

WHAT IDEAS COME TO MIND WHEN ONE READS «CHINESE STOCK MARKET» BY I.V. VAKHRUSHIN

PLOTNIKOV V.S.

The article analyses the book by I.V. Vakhrushin that discloses the significance of researching China's experience in the development of national model of governmentally controlled stock market. Efficient state regulation of financial market is justified by strong evidence confirmed by statistical data. The book is of interest for broad range of readers, but it is of special interest for professional financial market participants and regulators.

СОДЕРЖАНИЕ ЖУРНАЛА ЗА 2014 Г

В рубрике журнала "Справочный материал" приводится содержание журнала "Аудиторские ведомости" за 2014 год.

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