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Concretization of planning check according to features of audit objects

Kozmenkova S.V. Doctor of Economic Sciences, Professor of department "Accounting, and Economical Analysis, Audit", the Ninzhny Novgorod State University named after N.I.Lobachevski ( skozmenkova@yandex.ru )

Journal: International Accounting, #45, 2012

In the article the stages of audit check planning, elements of general audit plan and program are observed, the variant of general plan and program based on audit object, branch specificity and normative legal regulation of specific discount object under test are suggested, the concept "discount object" and "audit object" are considered.


Methodical approaches to auditor check of the rights of non-exclusive using on selection achievements

Kozmenkova S.V. Doctor of Economic sciences, professor of department "Accounting, Economic analysis and Audit", N.Novgorod State University named after N.I.Lobachevski ( skozmenkova@yandex.ru )

Journal: International Accounting, #21, 2012

In the article the order of applying IFRS 38 "Intangible assets" by audit of individual finance reporting and consolidated financial reporting is researched.
     The composition of selection achievements non exclusive rights objects of audit is substantiated. The order of audit planning, the program of selection achievements non exclusive rights audit, the composition of auditor's working documents by collecting audit proofs is proposed, the forms of some working documents are presented.


Analysis of audited entity activities as basis for judgment about the continuity of his functioning

Kozmenkova S.V. Doctor of Economic Sciences, Professor, the Department "Accounting, Audit and Economic Analysis, the N. Novgorod State University named after N.I. Lobachevski ( skozmenkova@yandex.ru )

Krasnov V.D. Lecturer of the Department "Accounting, Audit and Economic Analysis, the N. Novgorod State University named after N.I. Lobachevski ( finfak@mail.ru )

Journal: International Accounting, #47, 2013

In the article the concept "understanding of activity of the audited person" is investigated, activity of the audited person at the stage of planning of an audit inspection is considered, the form of a brief of the auditor on understanding of activity of the audited person is offered, the analysis of the external and internal circle of the audited person by results of which conclusions are drawn on ability of the economic subject continuously to continue the activity is carried out


Application of methods of rating assessment in audit of non-state pension funds at planning stage

Kozmenkova S.V. Doctor of Economical Sciences, Professor of the Department of Accounting, Audit and Economical Analysis, the Nizhny Novgorod State University named after N.I. Lobachevsky - the National Research University ( skozmenkova@yandex.ru )

Grushin I.F. Graduate Student of the Department of Accounting, Audit and Economical Analysis, the Nizhny Novgorod State University named after N.I. Lobachevsky - the National Research University ( razor@mail.ru )

Journal: Economic Analysis: Theory and Practice, #42, 2013

Due to the increasing role of the non-state pension funds requirements to control of their financial activity considerably raise. According to authors, audit will be one of the fundamental elements of financial control. In the article the application of methods of rating assessment at the stage of understanding of activity of the audited person when scoping audit is offered.


Accounting and reporting information on public support as per the Russian and International reporting standards

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

Pryntsev M.N. Nizhny Novgorod State Agricultural Academy, Nizhny Novgorod, Russian Federation ( pryntsev@mail.ru )

Journal: Economic Analysis: Theory and Practice, #22, 2014

The development of the government support system of agriculture and Russia's WTO accession impose new requirements to formation of information on the budgetary funds, regulated by both the Russian and international standards of accounting and reporting. The article presents a comparative analysis of the conditions and rules of acceptance of the state aid means according to IFRS (IAS) 20 and Russian GAAP 13/2000, and the particularities of their recognition in reporting as well. The paper displays some concrete practical examples of the order of the state-aid means recognition.


Аccounting and reporting information on public support as per the Russian and international reporting standards

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

Pryntsev M.N. Nizhny Novgorod State Agricultural Academy, Nizhny Novgorod, Russian Federation ( pryntsev@mail.ru )

Journal: International Accounting, #27, 2014

The development of the government support system of agriculture and Russia's WTO accession impose new requirements to formation of information on the budgetary funds, regulated by both the Russian and international standards of accounting and reporting. The article presents a comparative analysis of the conditions and rules of acceptance of the state aid means according to IFRS (IAS) 20 and Russian GAAP 13/2000, and the particularities of their recognition in reporting as well. The paper displays some concrete practical examples of the order of the state-aid means recognition.


Peculiarities of application IFRS 41 «Agriculture» in Russian practice of accounting and reporting

Kozmenkova S.V. doctor of economical sciences, professor N. Novgorod state university named after N.I.Lobachevski ( skozmenkova@yandex.ru )

Shatina E.N. candidate of economical sciences, head of the chair «Economy and finance», Volgo-Vyatskaya academy of state service ( shatina@inbox.ru )

Journal: International Accounting, #16, 2010

In the article the order IFRS 41 «Agriculture» in Russian practice of making consolidated reporting is analyzed. Problem questions of biological classification are observed, including long-term and short term, their content is pr?cised. Ways of biological resources valuing using in the Russian practice according to (the actual self-cost, plan or norm cost) and IFRS 41(fair cost), development of biological resources valuing are analyzed. Economical operations and account correspondence by parallel accounting method for further undividual reporting of farm enterprise and presenting in the basis company are suggested.


Analysis of the audited entity activities as a basis for judgment about the continuity of his functioning

Kozmenkova Svetlana V. Doctor of Economic Sciences, Professor of the Department of Bookkeeping Accounting, Audit and Economical Analyzes, the Nizhny Novgorod State University named after N.I. Lobachevsky - the National Research University ( skozmenkova@yandex.ru )

Krasnov Vladimir D. Lecturer of the Department of Bookkeeping Accounting, Audit and Economical Analyzes, the Nizhny Novgorod State University named after N.I. Lobachevski - the National Research University ( finfak@mail.ru )

Journal: Economic Analysis: Theory and Practice, #44, 2013

In the article the concept "understanding of activity of the audited person" is investigated, activity of the audited person at a stage of planning of an audit inspection is considered, the form of a brief of the auditor on understanding of activity of the audited person is offered, the analysis of the external and internal circle of the audited person by results of which the conclusions are drawn on ability of the economic subject continuously to continue the activity is carried out.


Generating the accounting and reporting information on public support as per the Russian and international financial reporting standards

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

Pryntsev M.N. Nizhny Novgorod State Agricultural Academy, Nizhny Novgorod, Russian Federation ( pryntsev@mail.ru )

Journal: International Accounting, #5, 2015

As a public mechanism for supporting the agricultural sector evolves and Russia accedes to the WTO, there arise new requirements to compiling information on budgetary funds. The requirements are governed with International Financial Reporting Standards and International Accounting Standards, rather than only the Russian GAAP. The article presents a comparative analysis of conditions and a procedure for entering State aid into accounting records in compliance with IAS 20 and the Russian GAAP (PBU) 13/2000. The article also discusses the specifics of recognizing such State aid in financial statements. We refer to specific practical examples to illustrate the procedure for recognizing State aid.


Going concern principle: The essence and economic conditionality

Krasnov V.D. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( finfak@mail.ru )

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

Journal: International Accounting, #19, 2017

Subject The article covers the issues of assessment of assets and liabilities in keeping with the going concern principle.
Objectives The article aims to analyze the revised ISA 570 Going Concern principle, as well as consider its essence and the assessment of assets and liabilities in the financial reporting process.
Methods For the study, we used the methods of comparative analysis, systematization, induction, and deduction.
Results The article introduces an accounting financial reporting process, based on the going concern assumption, starting with accounting policy and accounting. As well, it provides a dynamic balance based on the going concern assumption and defines the notion of the real value of assets used in financial reporting based on the principle of continuity of operations.
Conclusions and Relevance Financial reporting preparation on the going concern principle basis should be based on a different valuation of assets than historical or market ones. The analysis of ISA 570 and the proposals formulated can be applied in the accounting theory and practice when preparing accounting financial reporting of commercial and non-profit organizations, as well as in its audit.


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