Kopobaeva Jy. K., Matkerimova A.M.
The organization questions of accounting of extra capital of the enterprise are considered, practical recommendations of organization of the accounting of extra capital in IFRS conditions are developed, and also recommendations about perfection of the financial accounting and the financial reporting of formation sources of actives and their changes are considered in the article.
Does the company have to file a tax calculation of the amounts paid to foreign entities if the income tax paid bonuses not been held? What is the procedure for withholding tax on income in the payment of bonuses to the foreign supplier (Kazakhstan, Ukraine, Georgia) in the presence of the documents confirming the status of the taxpayer?
In this article the author, taking into account the authorities' clarification and sous-formed court practice explores approaches to the status Connector yasneny the Ministry of Finance of Russia and their role for taxpayers and tax authorities.
The article highlights the key developments in the Russian audit for the 20-year period, the problems accompanying the audit activity and trends in the market of audit and consulting.
Consider the cases in which organizations have a need to form and take into account the provisions in the IFRS financial statements  and in the notes thereto, and in which - events, at first glance seem similar, should be considered differently. This article is a further development of analytical procedures described by the author in [2, 3].
The article representing materials received in researches presented in the form of theoretical positions and conclusions which promotes development of typology of actives formation sources, focused on increase of productivity of enterprises activity. The practical importance of given article consists that its substantive provisions can be applied at the decision of problems of accounting of actives formation sources and analysis development.