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Information and analytical provision of the assessment of the creditworthiness of small businesses

Kemaeva S.A. PhD of Economics Sciences, Associate Professor of the Department of Accounting, Economical Analysis and Audit, Lobachevsky State University of Nizhniy Novgorod ( s.kemaeva@mail.ru )

Kozlova E.E. ?ssistant of the Department of Accounting, Economical Analysis and Audit, Lobachevsky State University of Nizhni Novgorod ( kate-m-ee@mail.ru )

Ionova E.S. Graduate Student of the Department of Finance and Accounting, Lobachevsky State University of Nizhni Novgorod ( Lenar2003-2004@mail.ru )

Journal: Economic Analysis: Theory and Practice, #7, 2014

Theoretical and practical aspects of interaction of subjects of small business are presented in article with a banking system in the conditions of modern Russian economy, a problem of an assessment of real solvency of small business, and also a problem of reliability and completeness of information and analytical providing for an assessment of solvency of the small companies.


Analysis of credit quality of small enterprises by a bank credit expert

Kemaeva S.A. PhD of Economics Sciences, Associate Professor of Department of Accounting, Economical Analysis and Audit, Lobachevskii State University of Nizhnii Novgorod, Nizhnii Novgorod, Russian Federation ( s.kemaeva@mail.ru )

Kozlova E.E. Аssistant, Department of Accounting, Economical Analysis and Audit, Lobachevskii State University of Nizhnii Novgorod, Nizhnii Novgorod, Russian Federation ( kate-m-ee@mail.ru )

Ionova E.S. Graduate Student, Department of Finance and Accounting, Lobachevskii State University of Nizhnii Novgorod, Nizhnii Novgorod, Russian Federation ( lenar2003-2004@mail.ru )

Journal: International Accounting, #10, 2014

The article examines the practical aspects of evaluation of the small-business credit status by the Russian banks. The authors carry out the analysis of a potential borrower’s power using the operational methodology of a primary bank.


Analysis of credit quality of small enterprises by a bank credit expert

Kemaeva S.A. PhD of Economics Sciences, Associate Professor of Department of Accounting, Economical Analysis and Audit, Lobachevskii State University of Nizhnii Novgorod, Nizhnii Novgorod, Russian Federation ( s.kemaeva@mail.ru )

Kozlova E.E. Аssistant, Department of Accounting, Economical Analysis and Audit, Lobachevskii State University of Nizhnii Novgorod, Nizhnii Novgorod, Russian Federation ( kate-m-ee@mail.ru )

Ionova E.S. Graduate Student, Department of Finance and Accounting, Lobachevskii State University of Nizhnii Novgorod, Nizhnii Novgorod, Russian Federation ( lenar2003-2004@mail.ru )

Journal: Economic Analysis: Theory and Practice, #9, 2014

The article examines the practical aspects of evaluation of the small-business credit status by the Russian banks. The authors carry out the analysis of a potential borrower’s power using the operational methodology of a primary bank.


Analysis of simplified forms of accounting statement of small enterprises

Kemaeva S.A. PhD in Economic Sciences, Associate Professor, the Department of Accounting, Economical Analysis and Audit, the Nizhniy Novgorod State University named after N.I. Lobachevski, the National Research University ( s.kemaeva@mail.ru )

Bondarenko V.V. PhD in Economics, Associate Professor of the Department of Accounting, Economical Analysis and Audit, the Nizhniy Novgorod State University named after N.I. Lobachevski, the National Research University ( verabond052@mail.ru )

Journal: Economic Analysis: Theory and Practice, #26, 2013

In the article the issues of formation of the simplified forms of the accounting (financial) reports provided by the legislation of the Russian Federation for small enterprises are investigated. The recommendations on filling of the specified forms with subjects of small business according to accounting are made. The results of the analysis of the simplified forms of accounting (financial) reports and their informational content for various groups of the interested users are considered.


Analysis of simplified forms of accounting statement of small enterprises

Kemaeva S.A. PhD of Economic Sciences, Associate Professor, the Department of Accounting, Economical Analysis and Audit", the Nizhniy Novgorod State University named after N.I. Lobachevski - the National Research University ( s.kemaeva@mail.ru )

Bondarenko V.V. PhD of Economic Sciences, Associate Professor, the Department of Accounting, Economical Analysis and Audit", the Nizhniy Novgorod State University named after N.I. Lobachevski - the National Research University ( verabond052@mail.ru )

Journal: International Accounting, #27, 2013

In the article the issues of formation of simplified forms of financial statements provided by the legislation of the Russian Federation for small businesses are investigated. The recommendations for filling out these forms by entrepreneurs according to the accounting statement are made. The results of the analysis of the simplified forms of accounting (financial) reports and their informational content for various groups of the interested users are considered.


Analysis of methods of solvency assessment of small business in russian and foreign practice

Kemaeva S.A. PhD of Economics Sciences, Associate Professor of the Department of Accounting, Economical Analysis and Audit, the Lobachevsky State University of Nizhnii Novgorod ( s.kemaeva@mail.ru )

Kozlova E.E. Аssistant Lecturer of the Department of Accounting, Economical Analysis and Audit, the Lobachevsky State University of Nizhnii Novgorod ( kate-m-ee@mail.ru )

Ionova E.S. Doctoral Student of the Department of Finance and Accounting, the Lobachevsky State University of Nizhnii Novgorod ( Lenar2003-2004@mail.ru )

Journal: Economic Analysis: Theory and Practice, #8, 2014

Nowadays any credit organization has the right to work out its own techniques of solvency assessment of borrowers. Considering the low level of small-business players' financial stability, banks' assessment techniques have to be guided by a rather deep and comprehensive study of borrowers' business to decrease credit risks and increase credit availability.


Topical issues of concession facility accounting and taxation

Kemaeva S.A. Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( s.kemaeva@mail.ru )

Elmanova E.N. Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( elena_elmanova@mail.ru )

Journal: International Accounting, #22, 2015

Subject The subject of the research is the economic operations under concession agreements. Currently, the accounting and taxation procedure for concession facility in laws and regulations contains a number of contradictions. In particular, they relate to identifying the concession facility and specifics of its taxation.
     Objectives The aim of the research is to compare accounting and taxation requirements for the concession agreement facility under Russian regulations and International Financial Reporting Standards.
     Methods In the study, we employed a comparative analysis, systematization and generalization of major problematic issues on the subject under consideration, synthesis, induction, and deduction.
     Results The article defines the sequence of accounting and taxation of the objects of concession agreements, settlement and other operations under the signed agreement. We summarize the options of accounting and taxation schemes for concession facility on the part of the concessioner based on the requirements of applicable laws and accounting standards (RAS and IFRS).
     Conclusions The enacted amendments to the law of May 1, 2015, create the legal basis for entering into concession agreements at the potential concessioner's initiative. Many of the issues addressed in the article may be resolved shortly. Currently, concessioners should formalize the accounting and taxation procedures for concession facility in their accounting policies based on their professional judgment.


Accounting for cost of fixed assets repair under Russian Accounting Standards and IFRS

Kemaeva S.A. Lobachevsky State University of Nizhny Novgorod – National Research University, Nizhny Novgorod, Russian Federation ( s.kemaeva@mail.ru )

Kemaev K.V. Lobachevsky State University of Nizhny Novgorod – National Research University, Nizhny Novgorod, Russian Federation ( kvk@fis.unn.ru )

Journal: International Accounting, #36, 2015

Importance The article discusses various types of repair of fixed assets, specifics of accounting for cost of fixed assets repair under Russian Accounting Standards and IFRS.
     Objectives The target of the study is to compare the accounting treatment of costs of fixed assets repair as required by Russian regulations and IAS 16 Property, Plant and Equipment, and to consider different accounting options for material cost of fixed assets capital repair.
     Methods The study rests on the comparative analysis, systematization and generalization of information. The systems approach helps describe the concepts of operating repair, capital repair and technical maintenance, and identify approaches to selecting the accounting options for costs of repair and their distribution.
     Results The study defines possible options of accounting for and taxation of fixed asset maintenance and repair costs, considers types of repairs from the point of view of their accounting treatment as required by the legal documents of the Russian Federation and IFRS. We determined that the convergence of national accounting standards with international standards may change the accounting treatment of costs of fixed assets repair.
     Conclusions and Relevance The existing Russian Accounting Standards have no direct rules for capitalization of costs of fixed assets repair or requirements to create reserves for these costs. Our analysis shows that the identified differences can be settled when developing accounting policies of the organization, paying attention to the provisions of accounting, taxation and IAS 16 Property, Plant and Equipment.


Formation of the up-to-date paradigm of audit as applied science

Zhil'tsova Yu.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( Gilcova_Julya@mail.ru )

Kemaeva S.A. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( s.kemaeva@mail.ru )

Kozmenkova S.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( skozmenkova@yandex.ru )

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

Journal: International Accounting, #9, 2018

Subject This article attempts to answer the question whether the audit is an independent science. It examines the auditing method both from the scientific point of view and the point of view of practice.
Objectives The article aims to explore the method of auditing as applied science, the set of its methods and techniques, to form a modern auditing paradigm.
Methods For the study, we used a comparative analysis, induction, deduction, and analogy.
Results The article justifies the audit as a science, which has philosophical, scientific and special methods of cognition in its composition. It formulates the principles of auditing as a science and analyzes the scientific and special methods used in the audit. The article offers to subdivide special methods used in conducting audits, concerning the content of other sciences, as well as methods and techniques presented in the International Standards on Audit.
Conclusions and Relevance The article says that audit as applied science can function optimally in conditions of modern paradigm formation, the most important parts of which are methods, principles, and techniques. The development of the audit is based to a large extent on the application of the achievements of other sciences. The results of this article can be applied in the theory and practice of audit, and financial control.


Audit: critical issues and development paths

Kozmenkova S.V. Lobachevsky State University of Nizhny Novgorod - National Research University (UNN), Nizhny Novgorod, Russian Federation ( skozmenkova@yandex.ru )

Kemaeva S.A. Lobachevsky State University of Nizhny Novgorod - National Research University (UNN), Nizhny Novgorod, Russian Federation ( s.kemaeva@mail.ru )

Journal: International Accounting, #3, 2015

Importance In Russia, audit has been developing for nearly thirty years already. However, there are still difficult issues of the theory and practice, including the status of audit within the framework of economic sciences, definition, types, scope, audited entities, methods, and standardization. Specialists constantly handle a lot of issues when applying International Standards on Auditing due to numerous amendments to the Federal Law "On Auditing" and adoption of International Standards on Auditing.
     Objectives The research aims at analyzing main theoretical provisions of audit as a scientific area, as well as identifying key difficulties in the theory and practice of audit. The objectives of the research are to review the scope, areas, and methods of audit as a science, examine alterations and amendments to the Federal Law "On Auditing", and identify the difficulties in the theory and practice of audit.
     Methods We examine legislative, statutory regulations on audit and control, International Standards on Auditing, scientific sources of the Russian and foreign authors studying audit. In the process of the research, we apply a comparative analysis, systematization, and synthesis, inductive and deductive approaches.
     Results We have formulated the definitions of audit, scope, audited entities, methods and reviewed the amendments to the Federal Law "On Auditing". Scientific literature and regulatory documents regard audit as an audit of financial statements, meanwhile it has a much broader meaning. Scientific sources also give a very limited view of such concepts as scope, entities, and methods of audit. Following the results of the research, we find out that the amendments to the Federal Law "On Auditing" dramatically influence the methods and practices of audits.
     Conclusions and Relevance We conclude that audit is a part of control. The results may be applied to develop the theory of audit and to give classes on audit in higher educational institutions.


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