GURSKAYA M.M., ZUGA E.I., KARELSKAIA S.N.
Authors describe the main issues discussed at the 14th World Congress of Accounting Historians held on June, 25-27 in Pescara, Italy.
The features of management accounting costs with details on their source of origin, is an example of the application of functional-process approach to the classification and cost accounting.
There are audit procedures for the purpose of an audit of contingencies for the oncoming holiday payments. There is classification of the risk factors of a material misstatement in accounting estimates for oncoming unused holiday payments to employees presented. There are elements of documentation of audit results considered.
Article present the results of author's historical research of development of the Russian government financial control during the 17-19th centuries. The structure of historical documents and evidence, and the legislative initiatives characterizing the main stages of formation and transformation of system of the government financial control of the Russian Empire is concretized. The contribution of large public officials of the 19th century - M. M. Speransky, P.D. Kiselyov and V.A. Tatarinov - in forming of domestic institute of revision is described. «Dot» author's judgments on the main stages of development of the state financial control in Russia against development of similar institutes in foreign countries are provided. The chronology is added and the short characteristic of unknown and poorly known historic facts is given that allows to disclose hypotheses of prerequisites and regularities of development of domestic system of the government financial control.
The article analyzes the disclosure of the compliance-control aspects. The object of research is a managerial reporting. The purpose of the research is to improve the representation of non-financial information in the managerial reports relating to issues of compliance control. The classification of the types and branches of compliance is analyzed. The critical sections of non-financial information in managerial reports on compliance are listed.
UROSOVA A.A., SHILOVA L.F.
The article presents the technique for the improvement of the internal control using business-processes modelling at the stage of ferrous and non-ferrous scrap gathering. The technique is based on defining the mentioned activity as separate stages named business-processes that finally can increase the quality of the risk management and reduce risk probability. Optimization of the internal control in the proposed method concerns the business-processes identification and its modelling with the construction of risk matrix. The author describes different risks at the different stages of the business-process 'gathering' and preventive measures. Besides, the author tries to assess the impact of the described risks.
В рубрике журнала "ХРОНИКА" приводится материал о I Всероссийской студенческой олимпиаде по бухгалтерскому учету имени Я.В. Соколова.