АУДИТОРСКИЕ ВЕДОМОСТИ

Content

AUDIT OF REINSURANCE TRANSACTIONS

NIKULINA N.N., BEREZINA S.V., SUKHODOEV N.D.

The article covers the substance of reinsurance, the subject and objectives of an audit of reinsurance transactions, the audit programme and related comments. On the basis of a research study, the authors identified audit issues, as well as issues related to the substantiation of creating insurance reserves in reinsurance transactions, and propose solutions to these issues.

LOGICS BEHIND THE RECOGNITION AND INITIAL MEASUREMENT OF GOODWILL UNDER IFRS

GENERALOVA N.V., SOKOLOVA N.A.

Over the last five years there have been dramatic transformations in accounting rules related to such accounting category as goodwill. This paper examines rules for the initial recognition and measurement of goodwill in accordance with IFRS 3 Business Combinations. The article compares the methods of full and traditional calculation and their impact on generating related values of financial statements.

MATERIALITY FOR AUDIT PURPOSES

ZUBOVA E.V., PATARAYA G.E.

The article covers one of the most important basic concepts of an audit - the concept of materiality in planning and performing an audit. The suggested approaches are based on the current texts of the relevant International Auditing Standards - 320 «Materiality in Planning and Performing an Audit» and 450 «Evaluation of Misstatements Identified during the Audit». The article also covers some practical considerations when applying the materiality concept in a risk-based audit. Special attention is given to applying professional judgment in determining the materiality levels and interpretation and evaluation of the results of audit tests.

NEW BUSINESS REPORTING MODELS FORUM

MALOFEEV A.E.

В рубрике "Хроника" освещается форум «Новые модели отчетности для бизнеса», проходивший 26 мая 2014 года в Москве. Провел форум Институт присяжных бухгалтеров Англии и Уэльса (ICAEW) при поддержке Министерства финансов Российской Федерации.

ORGANISATIONAL ASPECTS OF IFRS INTRODUCTION: SELECTING SERVICES RELATED TO THE PREPARATION AND AUDIT OF FINANCIAL STATEMENTS

RYBALKO O.A.

В статье излагаются основные аргументы «за» и «против» при решении вопроса о привлечении стороннего консультанта или создании специализированного структурного подразделения при первой подготовке отчетности в формате МСФО. Даны рекомендации о выборе субъекта, осуществляющего аудит отчетности по МСФО.

RELEVANT ISSUES IN AUDITING ACTIVITY: CONCRETE SITUATIONS

SUKHOVA I.A.

В рубрике "Вопросы и ответы" приводятся ответы на актуальные вопросы аудиторской деятельности.

REVIEWING POSSIBILITIES FOR IDENTIFYING MANIPULATIONS WITH FINANCIAL (ACCOUNTING) STATEMENTS BASED ON KEY FINANCIAL INDICATORS

SOBOLEVA G.V., TOLKACHEVA D.G.

The aim of the study was to test Beneish Model. The model provides for conducting an analysis to identify potential manipulations with financial information in statements. The defining feature of the study is testing the performance of the model and identifying its specifics for Russian business entities.

TAX RISKS, THEIR ESSENCE AND EVALUATION

SCHERBAKOVA N.S., POPOVA E.V.

The article looks at questions related to the identification and evaluation of tax risks during a tax audit. It describes different types of tax risks and how they arise.

THE 37TH ANNUAL CONGRESS OF THE EUROPEAN ASSOCIATION OF ACCOUNTANTS

GUZOV YU. N., SOKOLOV V.Y.

The article summarises the main topics contemplated during the 37th Annual Congress of the European Association of Accountants held in Tallinn (Estonia) on 21 May - 23 May 2014.

РЕЦЕНЗИЯ НА КНИГУ «МЕЖДУНАРОДНЫЕ СТАНДАРТЫ ФИНАНСОВОЙ ОТЧЕТНОСТИ»

МЕЛЬНИК М.В.

В рубрике "Библиография" приводится рецензия на книгу Чая Владимировича Тиграновича "Международные стандарты финансовой отчетности".(Чая, В.Т. Международные стандарты финансовой отчетности: учебник и практикум для бакалавров / В.Т. Чая, Г.В. Чая. - 4-е изд., перераб. и доп. - М.: Юрайт, 2014. - 417 с. - Серия: Бакалавр. Углубленный курс.)

ПОРЯДОК ПРИМЕНЕНИЯ РОСФИННАДЗОРОМ МЕР ВОЗДЕЙСТВИЯ В ОТНОШЕНИИ АУДИТОРСКИХ ОРГАНИЗАЦИЙ

В рубрике "Нормативные акты" приводится порядок применения росфиннадзором мер воздействия в отношении аудиторских организаций (одобрен Советом по аудиторской деятельности 19 июня 2014 г., протокол № 13, раздел IV, п. 2)

This content is a part of the Accounting, Audit, Taxes collection from eLIBRARY.
If you are interested to know more about access and subscription options, you are welcome to leave your request below or contact us by eresources@mippbooks.com

Request