УЧЕТ И КОНТРОЛЬ

Internal auditing control in the audit quality assessment system

Prokudin E.A.

This article explains how to choose the form of internal control, analysis of the internal control system within the divisions of accounting, evaluation of the system of internal control for individual taxes and the value determined by the control formula.

International Financial Reporting Standards - as a methodological basis for keeping records of obligations of economic entities

Bulanova Z. Sh.

The article deals with the role and importance of standards in the development of the system of accounting of accounts payable. The correct organization of settlement operations ensures the stability of the turnover of the economic entity's assets, the strengthening of the accounting discipline and the improvement of its financial condition. The article considers options for assessing accounts receivable and ways to reduce the negative effect of delayed payment from customers.

The current state of the organization of accounting in Kyrgyzstan in accordance with international standards

Bulanova Z. Sh.

The article considers the totality of the activities carried out by the Government of the Kyrgyz Republic on the implementation of international standards. It is a question of the role and importance of standards in the development of the accounting system. The transition to IFRS will enable the Kyrgyz Republic to strengthen investor confidence by increasing transparency, comparability, comprehensibility, reliability of financial reporting, and preserving a stable trend of integration into the world economy.

The mechanism of control over costs and business risks of small businesses using the kaizen concept

Filobokova L.Yu.

For small businesses characterized by a high degree of business risk and low profitability due to inefficient cost management. One of the concepts in terms of thrift and continuous improvement is the concept of Kaizen, the use of which in the development of a formalized methodological approaches the mechanism of cost control and entrepreneurial risk in small business and is presented in this article.

В СТРАНАХ БОЛЬШОЙ ДВАДЦАТКИ (G20) ХОТЯТ БОЛЬШЕ ЗНАТЬ О НАЛОГОВОЙ ПОЛИТИКЕ. ИТОГИ ИССЛЕДОВАНИЯ АССА И IFAC

Исследование показало, что вопросы налогообложения должны решаться юридическими и правовыми механизмами (26,3% респондентов в России и 73% в странах G20), нежели этическим и моральным регулированием. А международные компании и частные лица с высоким доходом должны платить больше налогов.

ОБЗОР МЕЖДУНАРОДНЫХ СОБЫТИЙ В СФЕРЕ УЧЕТА И КОНТРОЛЯ В МАРТЕ 2017 ГОДА. МАТЕРИАЛ ПОДГОТОВЛЕН АНАСТАСИЕЙ ДЕМИДОВОЙ