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Background consolidated group of taxpayers

Kondrashova N.A. Chief Economist of department "Accounting", JSC "Gazprom" ( n.kondrashova@list.ru )

Journal: International Accounting, #2, 2013

In the article the main motives of introduction to the Russian legislation of the mechanism of tax consolidation are presented, historical preconditions are considered, the macroeconomic reasons are defined, and also is revealed that creation of the consolidated group of taxpayers is one of the most preferable options of protection of the largest companies of the country from new rules of control of transfer pricing.


Basic principles and questions of methodology of reflection in accounting of profit tax of organizations on consolidated group of taxpayers

Kondrashova N.A. Chief Economist of accounting department, JSC "Gazprom" ( n.kondrashova@list.ru )

Journal: International Accounting, #33, 2012

In the article various international models of tax consolidation are analyzed, the features of the Russian tax consolidation on the basis of which the basic principles of methodology of reflection in accounting of profit tax of the consolidated groups are revealed; the circle of the questions rising before the organizations, applying tax consolidation is defined.


Financial and tax consolidation: similarities and differences

Kondrashova N.A. Chief Economist of department "Accounting", JSC Gazprom ( n.kondrashova@list.ru )

Journal: International Accounting, #40, 2012

Due to the exit of the large integrated Russian companies to the international market there is a need for their representation to potential investors as the uniform economic subjects. Possibility of consolidation of financial and tax information since 2012 legislatively is provided. In the article the main features of financial and tax consolidations are considered, point of contact is defined, small divergences and basic distinctions of separate requirements are revealed. The conclusion that now distinctions between types of the reporting are considerable is drawn, and further work on improvement of regulatory base is necessary for possibility of their joint application with a view of an assessment of financial appeal of the consolidated group of companies.


Problem questions the organization of accounting in creating consolidated group of taxpayers

Kondrashova N.A. Chief Economist of department "Accounting", JSC "Gazprom" ( n.kondrashova@list.ru )

Journal: International Accounting, #42, 2012

In connection with the introduction of 2012 in the tax legislation of the Russian Federation of a new concept of the consolidated group of taxpayers (further - REAG) Russian taxpayers, who have taken a decision on creating the group, encountered a number of difficulties and uncertainties that arose in the course of the initial stage of functioning of REAG, including those connected with the necessity to define the order of accounting for transactions between participants of the REAG. In this work the difference between the reflection of calculations with the budget of the ordinary taxpayer and the participant of REAG, lists the main transactions between participants of the REAG are identified. On the basis of the analysis of the accounts section VI. "Calculations" of the Plan of accounts of accounting of financial and economic the activities of the organizations concerning the possibility of their use at the reflection of operations in REAG the conclusion is made about the absence at the moment of actual accounts to reflect operations on REAG and about expediency of introduction of the Plan of the accounts of the organization of additional synthetic accounts 78 "Calculations with the participants of the consolidated group of taxpayers". There are examples of possible correspondence accounts 78 with other accounting and the basic scheme of the accounting records is given.


Specific and practical aspects of implementing segment management accounting in cooperative organizations

Kondrashova O.R. Cheboksary Institute of Cooperation, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation ( olga_kondrashova_74@mail.ru )

Journal: International Accounting, #33, 2015

Importance The article investigates the issues and methods of organizing and keeping segment accounting and financial reporting by integrating management and financial accounting.
     Objectives The research determines specific aspects of consumer society and their impact on setting up the segment accounting practice. It also identifies and classifies segments as items of financial and management accounting for purposes of consumer societies and indicates data generation stages per segment.
     Methods The research relies upon general scientific methods, i.e. systems approach, logic generalization, analysis, synthesis, observation.
     Results I formulated the basic framework for setting up an integrated system of management and financial accounting to obtain segment information in financial statements of cooperative organizations.
     Conclusions and Relevance Considering the specifics of cooperative organizations’ activities, I would recommend to apply a new classification group of responsibility centers in their management accounting and expand the system and composition of segments, thus creating a management information system in the consumer cooperation sector for effective business and meeting the social purpose.


Institutional approaches to the management accounting classification

Serebryakova T.Yu. Cheboksary Institute of Cooperation, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation ( tserebryakova@rucoop.ru )

Biryukova O.A. Cheboksary Institute of Cooperation, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation ( folga0712@mail.ru )

Kondrashova O.R. Cheboksary Institute of Cooperation, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation ( olga_kondrashova_74@mail.ru )

Journal: International Accounting, #2, 2018

Importance The article examines the evolution of management accounting, determines its substance, correlation with financial and tax accounting, and integration of financial, tax and management accounting.
Objectives The research determines key viewpoints on the substance of integrated accounting and its constituents, such as management, financial and tax accounting. We also classify the existing models of management accounting.
Methods The research involves general scientific methods of cognition, such as a systems approach, logic generalization, legislative and linguistic analyses, hypothesis.
Results Many researchers consider integrated accounting as a combination of management, financial and tax accounting. However, there is not a unanimous opinion on the integration degree and its basis. The article tells how integrated accounting is viewed in various publications.
Conclusions and Relevance We conclude the new term integrated accounting shall be adopted to be distinguished from integrated reporting. We offer a classification of management accounting types by management target.


Integrated reporting in the management accounting system

Kondrashova O.R. Cheboksary Cooperative Institute, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation ( olga_kondrashova_74@mail.ru )

Journal: International Accounting, #1, 2018

Subject This article deals with the issues of forming integrated reporting and its performance indicator classification.
Objectives The article aims to define the integrated reporting, taking into account the opinions and views of researchers on this issue, categorize the integrated reporting indicators, and form the stages of integrated reporting preparation.
Methods For the study, I used a systems approach, the methods of logical generalization, analysis, synthesis, and hypothesis.
Results The article denotes problems of formation of integrated reporting. Based on the study of the views and opinions of scientists and the identification of its main features and differences from other types of reporting, I formulate my own definition of integrated reporting. As well, I propose my own grouping of indicators of integrated reporting.
Conclusions and Relevance The indicators of integrated reporting can be obtained only in a small amount in the system of financial accounting, most of them are formed in management accounting. To facilitate the implementation of integrated reporting, it is advisable to use the proposed classification of integrated reporting indicators. The theoretical significance of the study is to clarify the composition of indicators of integrated reporting, establish the relationship between different types of accounting, reporting and disclosed indicators. Describing the stages of integrated reporting development which can be used by companies implementing this kind of reporting is of practical significance.


Modeling the sustainable development of different hierarchical level economic systems based on a resource-oriented approach

Lyubushin N.P. Voronezh State University, Voronezh, Russian Federation ( lubushinnp@mail.ru )

Babicheva N.E. Voronezh State University, Voronezh, Russian Federation ( sigaeva@mail.ru )

Igoshev A.K. Nizhny Novgorod Branch of Plekhanov Russian University of Economics, Nizhny Novgorod, Russian Federation ( Igoshev.AK@rea.ru )

Kondrashova N.V. Voronezh State University, Voronezh, Russian Federation ( n.kondrashova@outlook.com )

Journal: Economic Analysis: Theory and Practice, #48, 2015

Subject Sustainable development is achieved by the balance of three components, i.e. economic, social and environmental. The article examines the economic component of sustainable development through assessing the utilization of different types of resources and competencies.
     Objectives Based on a resource-oriented approach to assessing the operation of economic systems of different hierarchical levels and purposes, the study aims to create algorithms (models) enabling to assess sustainable development, which is characterized by the quantity and quality (efficiency) of consumed resources.
     Methods The study rests on the historical approach using general and special methods of analysis, synthesis and analogy.
     Results The developed algorithms (models) enabled to reveal interrelations between efficient use of resources and the type of economic development, types of financial stability, the stage of systems' life cycle at the production phase, the risk level, and the financial condition. In other words, a single methodological base is created to analyze sustainable development of economic systems of different hierarchical levels and purposes.
     Conclusions and Relevance Development is sustainable, if there is an increment in the intensive type of economic systems' development. The invariant characterizing the sustainable development is the availability of intensification of resource utilization.


Managerial accounting for segment information as a part of integrated accounting

Serebryakova T.Yu. Cheboksary Cooperative Institute (Branch) of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation ( tserebryakova@rucoop.ru )

Kondrashova O.R. Cheboksary Cooperative Institute (Branch) of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation ( olga_kondrashova_74@mail.ru )

Journal: International Accounting, #8, 2015

Subject The issues of managerial accounting development, its essence and relationship with financial accounting, and the integration of financial and management accounting have recently become increasingly important. Specialists are discussing the need, possibilities and methods of such integration.
     Objectives The objectives of the study are to identify the differences in understanding the managerial accounting; to justify the need for integrated accounting identification; to consider the segment reporting as an element of integrated accounting.
     Methods In this paper, we applied general scientific methods: a systems approach, logical synthesis, legal and linguistic analyses, and hypothesis.
     Results We found that, on the one hand, there are differences in understanding the managerial accounting. These differences concern the terminology and practical application. On the other hand, at present, given the development of information technology, it is possible to combine all accounting methodologies in the integrated accounting system. We have described a model for segment reporting as an element of integrated accounting.
     Conclusions and Relevance We conclude that the segmentation and segment reporting prescribed by International Financial Reporting Standards may not only be the object of management accounting, but also of integrated accounting. The paper includes a definition of integrated accounting and suggests some methods of segment accounting for organizations of consumer cooperation.


The controlling of audit quality: interdependence of management and maintenance of audit quality in audit organization

Kondrashova N.G. Graduate Student, the Department "Audit and Control", the Financial University under the Government of the Russian Federation ( nataljakond1771@mail.ru )

Journal: International Accounting, #47, 2013

This article presents the author's approach to the interaction of management and maintenance of audit quality in audit organization. The concept "controlling of quality of audit" is presented, its levels and realization in audit organization are described. This article expands and supplements scientific and methodical development of audit.


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