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Historical preconditions for formation of the Russian accountant's mentality

Aldarova T.M. East Siberia State University of Technology and Management, Ulan-Ude, Republic of Buryatia, Russian Federation ( aldarova_t@inbox.ru )

Frolova V.A. East Siberia State University of Technology and Management, Ulan-Ude, Republic of Buryatia, Russian Federation ( viktoriya_frolova_00@mail.ru )

Journal: International Accounting, #16, 2017

Subject Human mentality is determined by social, economic, cultural and national traditions developed in the society where a person is born and exists. The article studies the centuries-old history of accounting and formation of accountant's mentality.
Objectives The aim is to identify the relationship between the historically developed mentality of the Russian accountant and assessment of facts of economic life when the latter generates reliable financial statements.
Methods The study employs methods of analysis, comparison, systematization and generalization and reviews modern academic literature on the topic.
Results We classify historical preconditions, depending on the period of their occurrence, reveal strengths and weaknesses of the existing mentality of the Russian accountant. We believe that mentality and professional judgment are interconnected with the 'professional mentality of accountant' concept.
Conclusions Historical preconditions that positively influenced the mentality of the Russian accountant were formed in medieval Russia, then during the reign of Peter the Great, and after the abolition of serfdom. The period from 1918 to 1921 and the years of the new economic policy (NEP) are characterized by implicit positive influence on the mentality of the Russian accountant. This inspired the development of new accounting methods, which are successfully applied nowadays.


The impact of Materiality and Reliability categories on accountant's professional judgment formation

Aldarova T.M. East Siberian State University of Technology and Management, Ulan-Ude, Republic of Buryatia, Russian Federation ( aldarova_t@inbox.ru )

Nikiforova V.V. East Siberian State University of Technology and Management, Ulan-Ude, Republic of Buryatia, Russian Federation ( office@esstu.ru )

Journal: International Accounting, #12, 2017

Importance To express professional judgment, it is required to have relevant qualification and develop a set of methods enabling to evaluate certain material facts of economic life of the firm and ensure the reliability of financial statements in all material respects.
Objectives The purpose of the study is to reveal the relationship between the categories of materiality, reliability and accountant's professional judgment, namely, to show how materiality and reliability influence the process of accountant's professional judgment formation.
Methods The methodology of the study includes analysis, comparison, systematization and synthesis of relevant scientific literature.
Results The paper provides various interpretations of the term accountant's professional judgment. We offer our own understanding of this category, which helps develop a scheme showing the influence of the categories of reliability and materiality on accountant's professional judgment. We believe it will contribute to the disclosure of the latter in Russian Accounting Standards.
Conclusions The study of various interpretations of the term accountant's professional judgment reveals the absence of a direct definition of this concept in Russian statutory documents. It determined that only a probabilistic-qualitative assessment of materiality will ensure the substantive reliability of financial statements, and not only the formal one.


Criteria of recognition of transactions as sham and feigned: Accounting, auditing, and legal approaches

Aldarova T.M. East Siberia State University of Technology and Management, Ulan-Ude, Republic of Buryatia, Russian Federation ( aldarova_t@inbox.ru )

Journal: International Accounting, #9, 2018

Subject This article studies fictitious and simulated transactions from the law, accounting and auditing points of view.
Objectives The article aims to describe the legal, accounting and auditing approaches to the consideration of null and void deals by identifying and classifying the criteria for the recognition of such deals as the sham and feigned ones.
Methods For the study, I used the methods of comparative analysis, systematization, and generalization.
Results The article presents the argument that from the legal point of view, imaginary and simulated transactions should be referred to the flaw-in-the-will transactions. Accounting and auditing approaches imply their attribution to the defect-of-a-substance transactions. If the balance between the form and the content of business operation items arising from the essence of such transactions is not observed, the recognition of them as imaginary and feigned is the object of professional judgment of the accountant (auditor).
Conclusions and Relevance The article concludes that the legal approach is focused on the identification of imaginary and feigned transactions, the form of which is not required by law. Accountants and auditors should assess the content of such transactions. They are not obliged to classify dubious transactions as imaginary and legally feigned. The results of the research can be applied in the preparation of scientific and educational publications on the theory and practice of accounting and auditing in terms of principles and methodology of accounting and auditing.


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