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Specifics of regulatory control over the accounting process in public institutions

Druzhilovskaya T.Yu. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( druzhilovskaya@yandex.ru )

Druzhilovskaya E.S. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( druzhilovskaya@yandex.ru )

Maslova T.S. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( maslova-finfak@mail.ru )

Journal: International accounting, #23, 2016

Importance The research focuses on issues of reforming the regulatory control over accounting in public and municipal institutions.
Objectives We outline our recommendations for developing the regulatory control in public and municipal institutions.
Methods The research employs a critical analysis of the current regulation of accounting in public institutions, compares various viewpoints on the issues.
Results We found unstipulated aspects of the regulation of the accounting process in public institutions and suggested approaches to further development of theoretical principles of such regulation. We advice to classify its levels and evaluate changes to be made under draft federal accounting standards for public institutions. We substantiated challenging issues of the preparation of such documents and indicated how the regulatory control should be improved in this respect.
Conclusions and Relevance Currently, the laws provide an insufficient framework for the accounting process in public institutions. To further develop regulatory control in public institutions, the theoretical principles and methodological aspects should be refined and advanced. If federal accounting standards are adopted for public institutions and properly practiced, it will substantially increase the reliability of accounting and reporting data in the sector. The findings are of applied and theoretical significance for financial accounting.


IFRS 15: new requirements and their correlation with the Russian Accounting Standards

Druzhilovskaya T.Yu. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation ( tdruzhilovskaya@yandex.ru )

Druzhilovskaya E.S. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation ( druzhilovskaya@yandex.ru )

Journal: International accounting, #15, 2015

Importance The research investigates the provisions of IFRS 15 Revenue from Contracts with Customers designated to supersede IAS 11 Construction Contracts and IAS 18 Revenue.
     Objectives The objective of the research is to analyze new regulations of IFRS 15 Revenue from Contracts with Customers and compare them with the requirements set forth in the Russian accounting regulations.
     Methods This research is based on the comparative analysis, systematization and logic approach.
     Results The article investigates the provisions of IFRS 15 Revenue from Contracts with Customers that present a five-step model for revenue accounting. We determine the correlation of this standard with the Russian accounting principles in relation to revenue.
     Conclusions and Relevance We substantiate the conclusions on that there is no need to actively make the Russian accounting principles concerning revenue converge with IFRS 15 Revenue from Contracts with Customers. We provide our rationale on that such convergence will be more appropriate in the future. The results of the research may be useful for a broad readership who is interested in the Russian and international accounting for revenue. The results may be applied to prepare and improve the relevant accounting regulations, as well as in practices of accounting departments and for training purposes.


Formation of report on changes of capital of organizations according to new requirements of RAS and IFRS

Druzhilovskaya Т.YU. Doctor of Economics, Professor of department "Accounting and Auditing", the Nizhny Novgorod Commercial Institute ( tdruzhilovskaya@yandex.ru )

Journal: International accounting, #24, 2012

In the article the reasons and value of new regulations of the Russian standards of the accounting reporting (RAS) and the International Financial Reporting Standard (IFRS) concerning disclosure of reporting information on changes of the capital of the organizations are investigated. On the basis of comparison of requirements of IFRS and the Russian normative documents on accounting modern approaches to reflection of information on changes of the capital in financial statements of the organizations in RAS and IFRS systems are systematized.


Methods of forming of accounting policy on the basis of professional judgment of accountant

Druzhilovskaya T.Yu. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation ( tdruzhilovskaya@yandex.ru )

Korshunova T.N. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation ( tdruzhilovskaya@yandex.ru )

Journal: International accounting, #24, 2014

The article examines the issues associated with the practical problems of accounting policy on the basis of professional judgment of accountant. The authors offer a classification of situations related to the choice of an accounting variant, depending on the degree of application of professional judgment. The approaches to formation of the professional judgment are based on the authors' classification.


Problems of applying valuation reserves in the systems of Russian and international standards

Druzhilovskaya T.Yu. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( tdruzhilovskaya@yandex.ru )

Journal: International accounting, #20, 2017

Subject The article considers problems associated with the use of valuation reserves in RAS and IFRS.
Objectives The purpose of the study is to develop recommendations to address problems associated with the use of valuation reserves in accounting.
Methods The methodology of the study includes the critical analysis of modern regulation of issues related to the use of valuation reserves in accounting.
Results I present the analysis results of the use of valuation reserves to account for impairment of inventory, receivables, and financial investments in the system of Russian Accounting Standards; substantiate the shortcomings of methods of using the provision for tangible asset impairment to account for impairment of inventory. The paper gives reasons for insufficiency of regulations on application of provisions for doubtful debts and for impairment of financial investments, presents results of comparing the methods of accounting for impairment of inventory and financial assets under RAS and IFRS, offers proposals to improve the accounting treatment of impairment of inventories, receivables, and financial investments in RAS.
Conclusions The economic substance of valuation reserves is not consistent with the meaning of the word ‘reserve’ in the Russian language. It is advisable to review a number of regulations on the application of valuation reserves in system of statutory regulation.


Conceptual Framework for Financial Reporting: A critical analysis of new approaches

Druzhilovskaya T.Yu. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( tdruzhilovskaya@yandex.ru )

Journal: International accounting, #10, 2017

Subject The article addresses the problems associated with interpretation of Conceptual Framework for Financial Reporting under IFRS.
Objectives The study aims to develop recommendations to solve problems related to interpretation of the Conceptual Framework for Financial Reporting under IFRS.
Methods The research methodology rests on critical analysis of the current state of the Conceptual Framework for Financial Reporting.
Results The paper identifies fundamental differences in conceptual approaches to financial statements generation in the amended text of Conceptual Framework for Financial Reporting as compared with the previous version. It justifies the lack of link between the definitions of Chapters 1 and 3 of the amended text of the Conceptual Framework and the existing Chapter 4 of the old text. I highlight strengths, as well as problematic and controversial aspects of approaches to financial reporting in the modified version of the document.
Conclusions The emphasis of users' interpretation on investors and creditors in the new version of the Conceptual Framework for Financial Reporting may lead to infringement of interests of other user groups. As the new version is unfinished yet, it is inexpedient to adapt the Conceptual Framework for Financial Reporting under RAS at the present stage.


Problems of financial accounting and reporting in publications of modern scientists

Druzhilovskaya T.Yu. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation ( tdruzhilovskaya@yandex.ru )

Journal: International accounting, #7, 2015

Importance The reform of the Russian financial accounting and reporting rests on scholarly works, thus making particularly essential the critical review of pertinent research in the publications of modern scientists.
     Objectives The objective of the study is to generalize and systematize the most important and promising development trends in financial accounting and reporting at the present stage.
     Methods In the paper, I review and systematize various academic standpoints on the challenges of modern accounting and reporting by using the methods of analysis, synthesis, comparison, grouping, and summarizing.
     Results I have analyzed the topics and content of scientific publications presented in a number of well-known journals specializing in accounting over 2014 - early 2015. As a result, I propose a review of the directions of academic research conducted by modern scholars, systematized the topics describing the most relevant problems existing at the present stage of accounting and reporting development. The obtained findings may be useful for graduate students and young scientists in their search for scientific papers on the subject of interest. The presented materials may help select research topics, study the degree of development of certain problems, and identify the most pressing areas for further research.
     Conclusions and Relevance I conclude on the emerging the radically new areas of modern research in the sphere of financial accounting and reporting, and the in-depth study of problems arising as the requirements for accounting and reporting evolve.


Problems of financial accounting and reporting in publications of modern scientists

Druzhilovskaya T.Yu. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation ( tdruzhilovskaya@yandex.ru )

Journal: International accounting, #6, 2015

Importance The reform of the Russian financial accounting and reporting rests on scholarly works, thus making particularly essential the critical review of pertinent research in the publications of modern scientists.
     Objectives The objective of the study is to generalize and systematize the most important and promising development trends in financial accounting and reporting at the present stage.
     Methods In this paper, I review and systematize various academic standpoints on the challenges of modern accounting and reporting, using the methods of analysis, synthesis, comparison, grouping, and summarizing.
     Results I have analyzed the topics and content of scientific publications presented in a number of well-known journals specializing in accounting over 2014 - early 2015. As a result, I propose a review of the directions of academic research conducted by modern scholars, systematized the topics describing the most relevant problems existing at the present stage of accounting and reporting development. The obtained findings may be useful for graduate students and young scientists in their search for scientific papers on the subject of interest. The presented materials may help select research topics, study the degree of development of certain problems, and identify the most pressing areas for further research.
     Conclusions and Relevance I conclude on the emerging the radically new areas of modern research in the sphere of financial accounting and reporting, and the in-depth study of problems arising as the requirements for accounting and reporting evolve.


Accounting policy formation in the practice of Russian organizations

Druzhilovskaya T.Yu. Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( tdruzhilovskaya@yandex.ru )

Korshunova T.N. Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( tdruzhilovskaya@yandex.ru )

Journal: International accounting, #32, 2015

Subject The article considers the problems associated with the practice of accounting policy formation by Russian organizations.
     Objectives The aim is to systematize modern practical problems related to accounting policy formation.
     Methods The study employs the comparison of principles of accounting policy formation in the practice of organizations, regulations of Russian and international standards and various scientific views on concerning the formation of accounting policy of organizations.
     Results We compared the approaches to formation of accounting policy of the Russian organizations based on the scale of their operations; systematized similarities and differences of methods to form accounting policies applied by domestic organizations. The article underpins regularities and trends in developing the approaches to accounting policies in the practice of organizations, and identifies current problems and their impact on reliability of accounting information. The findings are of both practical and theoretical significance in the sphere of financial accounting.
     Conclusions Approaches to accounting policies formation by organizations largely depend on the scale of their operations. The study unveils and justifies certain patterns and trends in the formation of accounting policies by Russian organizations. The analysis of financial statements of organizations enabled to systematize reasons for different approaches to accounting policy depending on the scope of operations of organizations, and describe the impact of these differences on credibility of accounting data generation and their convergence with IFRS regulations.


Integrated reporting issues in publications of contemporary scientists

Druzhilovskaya T.Yu. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation ( tdruzhilovskaya@yandex.ru )

Journal: International accounting, #11, 2015

Importance The release of the International Integrated Reporting Framework raised interest to issues of preparing this new type of financial reporting, thus actualizing this critical review of researches in contemporary scientists' publications.
     Objectives
The research summarizes and systematizes the most crucial aspects of integrated reporting that are mentioned and solved in contemporary publications.
     Methods Using methods of analysis, synthesis, comparison, grouping and generalization, I provide an overview of various scientific views on challenging issues of integrated reporting and systematize them.
     Results I analyze the subject and contents of scientific publications that investigate aspects of integrated reporting, being published in some renowned journals on accounting. As a result, I find and systematize bundles of issues that contemporary scientists mostly discuss in their publications. I put the special focus on solutions to the most topical issues proposed in modern scientific researches.
     Conclusions and Relevance Today we may see new researches on accounting and financial reporting emerging and exploring integrated reporting issues. Notwithstanding some interesting solutions proposed, there are still many aspects that may lay the basis for further research. The results of this research may become helpful for postgraduates and young scientists to find scientific materials in integrated reporting, choose aspects for the research and study the extent of explored and investigated issues, thus determining the areas for further researches.


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