SEARCH
 

Search

 

Результаты поиска 1 - 10 из 30
Начало | Пред. | 1 2 3 | След. | Конец


Trends of modern educational technologies development in the innovation economy

Kulikova N.N. Novosibirsk State Technical University, Novosibirsk, Russian Federation ( kulikova_fb_nstu@ngs.ru )

Journal: National interests: priorities and security, #12, 2014

The article points out to the innovative nature of the economy requires special knowledge organization systems, which must ensure the link between information science, production and education, strengthening the role of academic institutions in shaping the innovation potential of the country. Modern technical facilities and information and communication technology, modern educational technology should be directed to expand the scope of the educational process and training of innovative type.


Obfuscation and falsification financial reporting: the historical and evolutionary aspects

Kulikova L.I. professor, Kazan State Finance and Economics Institute ( 8-843-2911-378 )

Journal: International accounting, #14, 2011

This article analyzes the professional views on the nature of the falsification of financial statements of domestic and foreign in the Professional.


The science of balance: essence and stages of development in Russia

Kulikova L.I. professor, Kazan State Finance and Economics Institute ( 8-843-2911-378 )

Journal: International accounting, #13, 2011

The article tells about changing the economic nature and content of conducting balances in the development of the sciences of accounting and economic analysis.


Financial leasing in the financial statements of lessor in accordance with IAS 17 «Leases»

Kulikova L.I. professor, Kazan State Finance and Economics Institute ( 8-843-2911-378 )

Journal: International accounting, #26, 2011

The article reveals the initial recognition and subsequent evaluation of financial leases in the financial statements of the lessor in accordance with the international standard, provides information that is disclosed in the statements of the lessor, shows the features of a finance lease by the lessor-the manufacturer and the landlord-dealer.


Reserve formation under depreciation financial investments

Kulikova L.I. professor, Kazan State Finance and Economics Institute ( 8-843-2911-378 )

Isaeva A.S. chief accountant of Open Company «TEK Eurotrance» ( isaeva@eurotrans.ru )

Journal: International accounting, #8, 2011

In article concrete signs of depreciation of financial investments reveal, the order of calculation of their settlement cost and a depreciation estimation, and also reserve formation under depreciation of financial investments is presented.


Net realisable value of inventories: estimated calculations by international standards

Kulikova L.I. professor, Kazan State Finance and Economics Institute ( 8-843-2911-378 )

Journal: International accounting, #11, 2009

The order of measurement of inventories in accordance with International Accounting Standard (IAS) 2 is considered in the article. High emphasis is put on the questions of estimation of net realisable value of inventories. Variants of estimated calculations of all kinds, when measurement of net realisable value of inventories, are scrutinized.


Expenses under loans in the international and russian standards: similarities and distinctions

Kulikova L.I. professor, Kazan State Finance and Economics Institute ( 8-843-2911-378 )

Ivanovskaya A.V. assistant, Kazan State Finance and Economics Institute ( anna_ivanovski@mail.ru )

Journal: International accounting, #8, 2009

This article presents the comparative characteristic of an order of accounting of expenses under loans according to russian and international standards. The special attention is given to questions of capitalisation of expenses under loans.


IAS 17 leases and Russian accounting rules for leases: comparative analysis

Kulikova L.I. professor, Kazan State Finance and Economics Institute ( 8-843-2911-378 )

Journal: International accounting, #24, 2011

In the article comparative analysis of accounting for finance and operating leases according to international financial reporting standard and Russian accounting rules is given. Lessee’s accounting and lessor’s accounting of the leased assets is examined. A special attention is given to the issues of accounting for lease payments in finance and operating leases.


Present value: appraisal of assets and liabilities

Kulikova L.I. professor, Kazan State Finance and Economics Institute ( 8-843-2911-378 )

Stepanov K.A. senior teacher, Kazan State Finance and Economics Institute ( 8-843-2911-378 )

Journal: International accounting, #10, 2009

Present value with its features of use in Russian accounting, as a matter of kind of an estimate for assets and liabilities taking into consideration the international practice, are inquired into a question in the article. The main problems, appearing during the process of evaluating present values, are analyzed.


Accounting model of the investment property after the initial recognition in according to IAS 40

Kulikova L.I. Doctor of Economic Sciences, professor, Federal Kazan University ( 777phd@rambler.ru )

Journal: International accounting, #10, 2012

The paper considers a model taking into account the investment property after initial recognition in according to international financial reporting standards. Particular attention is given to the model of fair value. It is shown how the investment property depending on the accounting model is reported.


Результаты поиска 1 - 10 из 30
Начало | Пред. | 1 2 3 | След. | Конец


Отсортировано по релевантности | Сортировать по дате