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Manual International Financial Reporting Standards

Journal: International Accounting, #3, 2011

In October 2010 the Scientific Council of the Academy of Labour and Social Affairs (ATIS) presentation of a new textbook professors V.S. Karagod and L.B. Trofimova, International Financial Reporting Standards, published in 2010, publishing house ATIS. Allowance granted vulture Recommended UMO.


Accounting for the settlement of income tax in accordance with Russia's and international standards

Trofimova L.B. associate professor Peoples` Friendship University of Russia (PFUR), Moscow ( p-LBT@rambler.ru )

Journal: International Accounting, #3, 2010

The article provides a comparative analysis of methods of approach in accounting for income taxes on Russia and international standards. This article contains practical examples in the definition of deferred tax liabilities and assets in accordance with IAS 12.


Perculianities of reflection in report of operations on the lease in accordance with IAS 17 Leases

Trofimova L.B. associate professor Peoples` Friendship University of Russia (PFUR), Moscow ( p-LBT@rambler.ru )

Journal: International Accounting, #7, 2009

The article examines the procedures, used by organization for molding of accounting policie with respect to the calculation of lease, are examined. Article contains illustrative examples regarding the lease payments by aktuarnym and cumulative methods, and also other illustrations and tables.


Organizational aspects of application of International Financial Reporting Standards in Russian practice

Trofimova L.B. PhD in Economics, Professor, the Russian Economic University G.V.Plekhanov ( p-LBT@rambler.ru )

Journal: International Accounting, #19, 2013

In the article the issues related to the draft conceptual framework of financial reporting are considered. In this regard, the author examines the main stages of the conceptual framework of IFRS from the standpoint of historical evolution and the influence of external factors on their present status.


Method of analysis of consolidated financial statements

Trofimova L.B. PhD in Economics, Professor, the Department of Business Analysis and Audit, the Russian Economic University named after G.V. Plekhanov ( p-LBT@rambler.ru )

Journal: International Accounting, #38, 2013

In the article the new technique of the factorial analysis of the consolidated reporting, developed by the author on the basis of detailed research of features of use of equipment of consolidation is offered. The special attention is paid to the analysis of influence of various factors at a size of currency of the consolidated balance sheet.


Applying technology consolidation in the construction of the consolidated financial statements in accordance with IFRS

Trofimova L.B. associate professor Peoples` Friendship University of Russia (PFUR), Moscow ( p-LBT@rambler.ru )

Journal: International Accounting, #11, 2011

The article deals with MBS (IAS) 27 Consolidated and Separate Financial Statements, applied in the preparation and submission of the RPO for a group of enterprises under the control of the parent. This article contains a list of rules and requirements of technology consolidation of financial statements. Consolidation procedure is shown in practical examples.


The use of MBS in the transformation of Russian statements in statements prepared in accordance with IFRS

Trofimova L.B. associate professor Peoples` Friendship University of Russia (PFUR), Moscow ( p-LBT@rambler.ru )

Journal: International Accounting, #16, 2011

The paper considers the standards applied during the transformation of IAS 29 Financial reporting in hyperinflationary economies and IFRS 1 First-time Adoption of International Financial Reporting Standards, as amended in 2009. The author is a practical example shows the procedure for converting balance sheet items accounting for hyperinflation.


Definition of earnings per share in accordance with IAS 33 Earnings per share

Trofimova L.B. associate professor Peoples` Friendship University of Russia (PFUR), Moscow ( p-LBT@rambler.ru )

Journal: International Accounting, #2, 2011

The article investigates the characteristics of earnings per share in accordance with IAS 33. In his article, the author reveals the essence of ordinary, preference and potential actions and the notion of such an important parameter that affects the earnings per share as the average number of ordinary shares.


Technique of carrying out the analysis of consolidated financial statements

Trofimova L.B. PhD in Economics, Professor, the Department of Analysis of Economic Activity and Audit, the Russian Economic University named after G. V. Plekhanov ( p-LBT@rambler.ru )

Journal: Financial Analytics: Science and Experience, #38, 2013

In the article the new technique of the factorial analysis of the consolidated reporting, developed by the author on the basis of detailed research of features of use of equipment of consolidation is offered. The special attention is paid to the analysis of influence of various factors at a size of currency of the consolidated balance sheet.


Perculianities of reflection in report of construction contracts in accordance with ias 11 Construction contracts

Trofimova L.B. associate professor Peoples` Friendship University of Russia (PFUR), Moscow ( p-LBT@rambler.ru )

Journal: International Accounting, #8, 2009

The article examines the establishment of the order of gain and expenditures according to construction contracts. The order of the gains accounting in the construction contract depends on the forms and types of completion and also on the degree of construction, connected with the building. Article contains practical examples incomes and expenditures calculation according to the construction contract.


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