International financial reporting standards (pocket guide - 2009)
REPORTING REFORMING
Baimuratov I.Y. Practical aspects of the analysis of non-financial assets for impairment in crisis environment
Malinovskaya N.V. IAS 1 «Presentation of Financial statements» - new requirements
The credit organizations
Gvelesiani T.V.,
Gvelesiani Y.Y. IFRS 8 « Operational segments» and the reporting of the credit organizations on IFRS in 2009
Account problems
Rybakova O.M.,
Girbasova E.M. The System îf National Accounts for the Sector Non-Financial Enterprises îf the Russian Federation
Foreign experience
Accounting in foreign countries
2(134) - 2010 February
REPORTING REFORMING
Shirobokov V.G.,
Provotorov R.S. Problems of transformation of Financial statements according to IFRS in the agricultural sector
AUDITOR ACTIVITY
Suglobov A.E.,
Boboshko V.I.,
Ladnjuk I.A. Condition and problems of adaptation of the international standards of audit (ISAs) in Russia
Account problems
Rogåntsovà I.A. Concepts of the recognition intangible assets accounting
Moderov S.V. Why investors use cahs-flow statement when deciding of the performance of the company
Foreign experience
Yevdokymov V.,
Gritsishen D.A. The conflict of interests of users of the accounting information: Islamic experience of settlement
Accounting in foreign countries
3(135) - 2010 March
REPORTING REFORMING
Sukharev I.R.,
Sukhareva O.A. Practical application of ifrs’s requirements under russian conditions: accounting of property, plant and equipment
Palesheva N.V. The analysis of the correspondence to standards of russian federation on account policy to isfr requirements
Account problems
Chaya V.T.,
Pankratova V.V. Book keeping of the contracts concluded the oil and gas companies, in according to IFRS
Belskikh I.E.,
Smetanin I.M. The account and estimation goodwill: world experience and russian specifics
Trofimova L.B. Accounting for the settlement of income tax in accordance with Russia's and international standards
The financial analysis
Vahorina M.V. Estimation of possibility of application of procedures of the financial analysis according to requirements ÌÑÔÎ in the chemical industry of the Tula region
The credit organizations
Ilysheva N.N.,
Ilmenskaya A.V. The evaluation of credit risks in the bank (consolidated) groups: the basic problems and ways of their decision
ON THE BOOK SHELF
Butynets F.F. The International Dictionary of Accounting
4(136) - 2010 April
REFORMING OF ACCOUNTABILITY
Sukharev I.R.,
Sukhareva O.A. Practical application of ifrs’s requirements under russian conditions: accounting of property, plant and equipment
Mislavskaya N.A.,
Polenova S.N. International Financial Reporting Standard for Small and Medium-sized Entities
Shirikova K.S. Comparative analysis of revaluation of intangible assets according to RAR and IFRS
PROBLEMS OF ACCOUNTING
Alekseeva G.I. Perfection of requirements to disclosing of the information on financial tools
Dyatlova A.F. The problems of development of accounting in agricultural economic sector on the basis of IFRS
Pronyaeva L.I. Problems of asset recognition on fair value
Provotorov R.S. Recognition of self-produced foodstuffs according to ifrs in agricultural business
LENDING AGENCIES
Ilysheva N.N.,
Ilmenskaya A.V. The main principles of listing of the related borrowers in the bank (consolidated) group and in its separate participants
5(137) - 2010 May
REFORMING OF ACCOUNTABILITY
Trofimova L.B. Application of IAS 38 «Intangible assets» in the practice of recognition and evaluation in the construction of financial statements
PROBLEMS OF ACCOUNTING
Bakaev A.S. About a accounting role in innovative economy
Shirobokov V.G.,
Provotorov R.S. Recognition of cash crops production in progress according to IFRS in agro-industrial complex organizations
Thagapco R.A. Accounting: the past, present, future
Taxation
Timofeeva I.Y. The international accounting and its role in development of the international tax safety
Smirnov D.M. Actual problems of conjoint groups taxation in Russia and abroad
AUDIT ACTIVITY
Vasilkova I.Y. Role and influence of the international standards of audit on efficiency of national system of the financial control
Foreign experience
Kabashkin V.A.,
Dubovskaya O.I.,
Luzgina E.I. Organizational foundations and peculiarities of accounting in germany
History pages
Kuter M.I.,
Gurskaya M.M. The natural form of primary accounting balance
6(138) - 2010 June
REFORNING OF ACCOUNTABILITY
Alekseeva G.I. International Financial Reporting Standards for Small and Medium-sized Entities: Leases
Trofimova L.B. Reporting of income in accordance with the international standard IAS 18 «Revenue»
PROBLEMS OF ACCOUNTABILITY
Rybakova O.M.,
Girbasova E.M. The system of national accounts for the sector of general gavernment of the Russian Federation
Shirobokov V.G.,
Provotorov R.S. Recognition of feed crops production in progress according to ifrs in agro-industrial complex organizations
Taxation
Polisuk G.B.,
Ilyashik I.I. Impact analysis of transfir pricing on the company activity and its taxability. The development prospects of international and Russian legislation
Timofeeva I.Y. Features of interstate agreements on avoidance of the double taxation in system of the international accounting
Audit
Tartarashvili T.T. Audit of efficiency by risk management of commercial bank
Credit organizations
Ilysheva N.N.,
Ilmenskaya A.V. Actual problems of the credit organisations and the bank (consolidated) groups in frameworks of Basel convergence of capital
History pages
Kuter M.I.,
Gurskaya M.M.,
Kuter K.M. Not complete chapter 26 of the treatise of L. Pacholi: searches and decisions
7(139) - 2010 July
REFORMING OF ACCOUNTING
Beskorovaynaya S.A. Activity on the international standardization of accounting and the financial reporting: historical aspect
PROBLEMS OF ACCOUNTING
Semenov S.K. Book-keeping calculation and account, balances organizations and banks: unity, particulars, unification
Uhteeva N.A. Application IAS 33 «Earnings per share» in registration practice
Kravchenko R.Y. Classification of participants of foreign trade activities and feature of standard regulation of their relations
Taxation
Chkhutiashvili L.V. The taxation of commercial banks of the Russian Federation in the conditions of globalisation
Credit organizations
Ilysheva N.N.,
Neverova O.S. Fair value as a method of valuation: the present and the future
Foreign experience
Legenchuk S.F.,
Davydiuk T.V. Topical problems of accounting and control of intellectual capital in Ukraine
8(140) - 2010 July
REFORMANG OF ACCOUNTING
Tchernikh I.N. The debut IFRS application in Russian companies
PROBLEMS OF ACCOUNTING
Ilysheva N.N.,
Belskikh V.B. Accounting model as a tool of management by construction companies: international experience and russian practice
Belskikh I.E.,
Belskikh O.E. Problem assessment and intangible assets accounting business with a real option for expansion
Ermakova N.A.,
Gazizova A.R. Use of active management accounts on internal accounts innovation activity in vertical integrated structures
Chkhutiashvili L.V. Bases of financial activity at the enterprises in modern market conditions
AUDIT ACTIVITY
Pankova S.V. Review financial statements: standard regulation and the basic characteristics
Alekseeva G.I.,
Paragulgov A.M. Role of system of internal audit of calculations in management of debitorsky debts
Foreign experience
Legenchuk S.F. The tendencies of development of accounting theory in the english-speaking countries
9(141) - 2010 August
REFORMING OF ACCOUNTING
Rykova I.N.,
Golubeva N.A. Study of the evolution of corporate social reporting of russian companies
PROBLEMS OF ACCOUNTING
Kulikova L.I. Disclosure of information about intangible assets in financial reporting according to international standards
AMORTIZATION OF ACCOUNTING
Safinà Z.Z. Accounting in the conditions of automation and transition on IFRS
Taxation
Polisuk G.B.,
Ilyashik I.I. Analysis of government regulation of transfer pricing.The development prospects of international and Russian legislation
Vasiljeva M.V. Main tendencies of tax development of industrialized countries
Chkhutiashvili L.V. Modern system of the taxation in the russia. forms and methods of the tax control
AUDIT ACTIVITY
Alekseeva G.I.,
Paragulgov A.M. Role of system of internal audit of calculations in management of debitorsky debts
10(142) - 2010 August
REFORMING OF ACCOUNTING
Mislavskaya N.A. Problems of introduction IAS 19 «Compensations to workers»
Polenova S.N. Standardization of accounting: sources, becoming, principles
Kubatkina G.A. Process of formation of the management reporting of the hotel enterprise according to the unified international requirements
Gadzhiev N.G.,
Gadzhiev T.N.,
Shanavazov I.A. Preparation of management reports using principles of IAS and IFRS
PROBLEMS OF ACCOUNTING
Trofimova L.B. Implementation of the treatment of fixed assets during the transition to International Financial Reporting Standards
Gracheva M.E. Features of reflexion in the financial reporting and the analysis of the prepaid incomes and expenses
Audit
Kim N.V.,
Ivanova A.E.,
Shlyapnikova D.A. Audit of the accounting (financial) reporting in the Russian Federation: basic principles
Sizov D.V. Auditing of applicability of an on going entity concern assumption
PROBLEMS. RESEARCHES. DECISIONS
Butynets F.F.,
Maluga N.M.,
Chyzevskaya L.V. Accounting researches of Zhytomyr scientific accounting school
Foreign experience
Morozova E.V. Accounting operations acquisition of goods in foreign practice
11(143) - 2010 September
REFORMING OF ACCOUNTING
Gracheva M.E. Problems of formation and the analysis of indicators of the report on the cumulative income and the report on changes in own capital
Dzboeva D.P. Pressing questions of development of small and average forms of business
PROBLEMS OF ACCOUNTING
Ermakova N.A.,
Ivashkevich O.B. Integration of methods calculation
Galkina E.V. Reserve protection analysis of business
Credit organizations
Mertsalova A.I. Some questions of registration of calculation transactions in credit organizations
Foreign experience
Morozova E.V. Estimation of the goods and accounting operations for disposals of goods in foreign practice
12(144) - 2010 September
REPORTING REFORMING
Alekseeva G.I. Model of the account of financial instruments it agree IFRS 9 «Financial Instruments»
Account problems
Chkhutiashvili L.V. The questions of àccounting and analysis the costs of nature protection actions
RENT
Solov`eva L.P.,
Kyznetsov A.N. Problems of formation of lease relations at the enterprises of working supply of group «Gazprom»
The credit organizations
Semenov K.S.,
Semenov S.K. The notion and book-keeping calculation the border of borrowing
Foreign experience
Schirobokov V.G.,
Altukhova Y.V. Development of accounting and analysis systems for sustainable development management of economic systems based on international experience
Zamula I.V. Accounting of the natural capital: experience of Ukraine
13(145) - 2010 October
REFORMING OF ACCOUNTING
Getman V.G. About the project of the international financial reporting standards « Measurement of fair value »
Mislavskay N.À.,
Polenova S.N. The segment reporting on IFRS: appointment and formation
Ilysheva N.N.,
Neverova O.S. Definition pressing issues of fair value of financial instruments
Aliev Z.M. Methodological principles of forming of the consolidated income statement
PROBLEMS OF ACCOUNTING
Rybakova O.M.,
Girbasova E.M. The system of national accounts for the sector of house economy of the Russian Federation
Marchenkova I.N. Importance and quality of a supply with information of economic analysis
Taxation
Chkhutiashvili L.V. Features of the taxation at the simplified system for subjects of small business of the Russia
AUDIT ACTIVITY
Polisjuk G.B.,
Konovalenko I.E. Features of audit of foreign trade activities of the managing subject
Surnina Ê.S. Theoretical bases of analytical procedures are in an audit
Foreign experience
Kuter K.M. Work L. Pacioli «The sum of arithmetics, geometry, fractions, proportions and proportionality»: audience of readers
Trofimova L.B. Building a chart of accounts, applying IFRS
PROBLEMS OF ACCOUNTING
Êàzàêîvà N.A.,
Cherepanova L.A. Problems of perfection accounting of inventories and their reflection in the reporting at the agricultural enterprises in conditions of transition to the methodology IFRS
Gracheva M.E. Accounting policies - the analysis of standard documents and prospects of their development
Ayrapetova N.G.,
Kasatkina L.U. Special provisions: accounting method and reporting
Taxation
Chkhutiashvili L.V. Features of the taxation at the simplified system for subjects of small business of the Russia
History pages
Polenova S.N. Balance method in formation of the theory of double record
15(147) - 2010 November
REPORTING REFORMING
Kulikova L.I. Recognition and measurement of impairment losses for individual assets according to IAS 36
Mislavskaya N.A.,
Polenova S.N. IAS 1 «Representation of the financial reporting» - amendments and changes
Shuklov L.V. Biological assets recognition and disclosure. valuation methodology
Account problems
Ayrapetova N.G.,
Kasatkina L.U. Special provisions: accointing method and reporting
Gracheva M.E. Features of the analysis and reflection in the reporting of expenses on scientific researches and workings out
THE TAXATION
Golovnina M.N. Features of calculation of the vat in the bill turn
AUDITOR ACTIVITY
Karagod V.S.,
Stukova A.A. The self-adjustable organizations as new subjects of audit
Foreign experience
Chizhevskaja L.,
Pasekova M.,
Miullerova L. Comparison of experiences in the standardization of smes financial reporting in the Czech Republic and Ukraine
Ostapyuk N.A. Methods of updating of the registration data on inflation influence: choice questions
16(148) - 2010 November
REFORMING OF ACCOUNTING
Kozmenkova S.V.,
Shatina E.N. Peculiarities of application IFRS 41 «Agriculture» in Russian practice of accounting and reporting
Shigaev A.I. The development of financial statements model in IFRS
Krupina N.N.,
Bartkova N.N. Account to amortizations of the main means: russian and international standards
PROBLEMS OF ACCOUNTING
Rybakova O.M.,
Girbasova E.M. The system of national accounts for the sector of financial institutions of the Russian Federation
Borodin V.V. Features of application inventory-index (factor) method in the tourist organization
Golmakova L.V.,
Potashnikova S.A. About methodological problems of the administrative account in the commercial organization
Taxation
Zyrjanova T.V.,
Kot E.M. Domestic and foreign experience procedure for calculating land tax
17(149) - 2010 December
REFORMING OF ACCOUNTING
Alekseeva G.I. Modern model of the account of financial tools
PROBLEMS OF ACCOUNTING
Zonova A.V. Essence of accounting categories and terms
Belskikh I.E.,
Kulagina S.V. Standard regulation of accounting in the pharmaceutical organizations
Karagod V.S.,
Grin’ko A.S. The necessity of changes in cost accounting of spa organizations services
Valikov I.B. Distribution of the overhead charge with application of the method of percentage ratios
Kabashkin V.A.,
Hanaeva M.C. Regulation and audit of exchange activity: the international experience and the Russian prospects
History pages
Kuter M.I.,
Gurskaya M.M. About double-entry bookkeeping postulates
18(150) - 2010 December
REFORMING OF ACCOUNTING
Alekseeva G.I. Modern model of the account of financial tools
PROBLEMS OF ACCOUNTING
Rybakova O.M.,
Girbasova E.M. The system of national accounts for the sector not the commercial organizations serving house economy of the Russian Federation
Shuklov L.V. Organization of accounting process: fundamental steps and method selection
Slobodnyak I.A. The principles of analysis of information of the internal accounting reporting
Yaroslavyseva E.A. Accounts receivables and liabilities in modern accounting
AUDITOR ACTIVITY
Kabashkin V.A.,
Annaeva A.À. Role of internal audit in achieving sustainability
Foreign experience
Zhygley I.V. Accounting us an information basis of social responsibility management
