Аудиторские ведомости


Analitical accounting and control of financial and economicactivity in state contracts


The article is devoted to the methods of analytical cost accounting and control of financial and economic activities of organizations that fulfill government contracts. The author reveals the normative and legal regulation in the sphere of execution of state contracts, allowing to ensure transparency and reliability of accounting information, controlled parameters and responsibility of contractors for each contract and the type of defense products. Particular attention is paid to determining the composition of costs for the production of military equipment and weapons, supplied under the state defense order, in accordance with the executor of the state contract. The author makes proposals on the formation of accounting policy for the separate accounting of costs and results of financial and economic activities within each contract, in order to generate information to confirm costs and manage the sustainable development of organizations, involved in the sphere of state contracts.

Conceptual Transformation of "Factual" control by the example of transition from IAS27 to IRS10 by Russian companies


The presented analysis focuses on the impact of the transition to a changed «de facto» control concept that was occurring during the transition from IAS 27 to IFRS 10. The sample included 250 consolidated financial statements of Russian companies. The result of the research shows that the share of companies applying the judgment and estimates in determining the scope of consolidation has increased (from 37.5 to 41.5%).

Improvement of tax legislation for natural resources usage


Current issues of taxation of some natural resources are analyzed in the article. Need for improvement of this mechanism is based. Material changes in legislation on withdrawal of unused agricultural land from their owners and transfer to others willing to provide agricultural products on it are recommended. Precise recommendations for improvement of land tax are given. Reasonability of changes in Tax Code of the Russian Federation for current accounting for one-off subsoil usepayments based on auction is proved.

Methodological basis the definition of audit sampling


Presented in the article methodical bases of determination of volume audit sampling enables to take into account the degree of reliability of internal control systems and accounting of the economic entity, audit risk, materiality level. Feature of the proposed method is that to calculate the volume audit sampling applies a confidence factor which depends on the value of detection risk.

Methods for assessing the ownership ofjoint-stock companies and limited liability companies


In the article methods of an estimation of shares and shares are considered. The importance of accounting (financial) reporting in determining the actual and market value of shares and stakes is shown. Features of regulatory documents and accounting policy of the organization that do not allow determining the property value of a share or a share are singled out. The influence of the method of return of a unit of property to the issuer on its assessment is presented.

Prospects of the Russian Federation of unified nonzero vat rate


Consider the role and value added tax (VAT) system in the Russian Federation of taxes and revenues of the state, as well as the rates applied by this tax in Russia and other countries of the world; studied advantages and disadvantages of using a non-zero in the taxation of a single VAT rate, the necessity of the transition to the use of the Russian Federation of a single positive VAT rate of 18%.

Simplified ways of accounting and financial statements of small enterprises in national and international standards


The article systematizes the regulatory and legislative documents that regulate financial and tax accounting in small business entities.The author presents a classification of simplified methods of accounting for the stages: the methods of accounting-organization, methodology and compilation of accounting (financial) statements. The author compares domestic simplified methods and benefits according to IFRS for SMEs. The methods of comparison, synthesisanddeduction were used.

The concept of information security audit


In the present paper essentially generalizes and systematizes the views on audit information security business. As a result of this study, the authors outlined their point of view on the concept of specified areas of audit permanent influence of information risk on economic agents, in General, and information system of these subjects, in particular, revealed substantial benefits for the management of these entities. The article identifies critical challenges that require immediate solutions in the implementation of information security audit within the audit business.

The essence and approaches to the evaluation of the intellectual and social reputational capital


This article presents the results of research into the classification, evaluation and analysis of intellectual and social reputational capital in the interpretation of the International Standard for Integrated Reporting. The content of the components of intellectual and social reputational capital, as well as a system of indicators for their evaluation, is substantiated. The approaches to the analysis and measurement of the value of intellectual and social reputational capital are generalized. The role of organizational capital in the formation of intangible types of capital is shown. During the evaluation of intellectual capital components, information on intellectual property and organizational capital, including business model, organizational and financial structure, hierarchy of strategies, infrastructure, the conditions of the innovation process is disclosed and analyzed.During the assessment of the social and reputational capital are estimated relationship between the internal stakeholders - staff, shareholders, management, relationship with market partners -customers, suppliers and competitors; relationships with investors and creditors; relationships with society and the state. At the final stage of the analysis, factors of destruction of social-reputational capital are investigated, and the influence of intellectual and social-reputational capital on the value created by business is analyzed.

The transformation of the accounting and audit of fixed assets in terms of deferred payment in accordance with ifrs with application Russian chart of accounts


In connection with the ongoing reforms in the field of integration of Russian and international standards, the challenge of adapting IFRS to the Russian accounting is very relevant. The article is devoted to the problem of transformation of the accounting and audit of fixed assets, acquired on deferred payment terms in connection with special character of their assessment, as well as with the emergence of payables beyond normal terms of trade credit. The authors offer a technique of transformation of accounting and audit of fixed assets and related payables in accordance with IFRS in circumstances when the organizations are accounting according to IFRS with the use of Russian chart of accounts.


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