Shirobokov V.G.,
Provotorov R.S. Methodical approaches to parallel accounting in accordance with IFRS in agricultural-industrial enterprises
Galkina E.V. Methodical directions of deviation analysis in ifrs financial statements correction
PROBLEMS OF ACCOUNTING
Zonova A.V. Essence of accounting categories and terms
Demina I.D.,
Kryshtaleva T.I. Use the trial balance for the financial analysis
Slobodnyak I.A. The estimation of elements of the financial statements of the organization
Legal regulation
Gracheva M.E. Influence of changes in the financial reporting with 2011 on formation of analytical indicators
Bajenov O.V. Dynamics of development of the standard legislation in the field of accounting of building contracts
AUDITOR ACTIVITY
Gusarova L.V. The organization of internal audit in the noncommercial organizations
2(152) - 2011 January
REFORMING OF ACCOUNTING
Belskikh I.E. The use of IFRS, US GAAP and RAS for the financial of accounting of large business Russia
Trofimova L.B. Definition of earnings per share in accordance with IAS 33 «Earnings per share»
Gusarova L.V. Urgency of introduction of the international standards the Russian noncommercial organizations
Account problems
Ermakova N.A.,
Akhmetova Ch.F. The account and statements of employee benefits in the russian and international practice
Slobodnyak I.A. The analysis of expediency of drawing up of the monthly internal reporting about incomes and expenses of the organization
Manyaeva V.A. ABC-method - an informational system of strategic management expenses accounting based on business activity
Grigoryan A.A. Assessment of currency position for determination of financial stability
Investment activity
Varpaeva I.A. Real estate investment: accounting and information disclosing in under the russian and international standards of accunting and reporting
Foreign experience
Fedchenko E.A. Development of accounting and the reporting in sector of the government of Switzerland
Forums, congresses, conferences
New concepts of development of accounting, the analysis and control in the conditions of economic changes
3(153) - 2011 January
REFORMING OF ACCOUNTING
Deshin V.E. Enterprise assets and their evaluation in financial statements
Gusarova L.V. IFRS as the universal approach to formation of the financial reporting of the organizations
Account problems
Slobodnyak I.A. The using of principles of the IAS (IFRS) as a methodology basis of the formation of the accounting-analytical information in the internal accounting reporting
AUDIT ACTIVITIES
Kabashkin V.A.,
Mishina V. International practice of financial management efficiency improvement in the Public-Private Partnership control process
Credit organizations
Semenov S.K.,
Semenov K.S. Money emission: methods, balances models and principles of book-keeping calculation
Taxation
Dubskih V.N.,
Kot E.M. Practice of calculus vehicle tax in Russia and foreign countries
Foreign experience
Davydiuk T.V. Disputive problems of accounting reflection of company’s human capital
Kulikova L.I.,
Aletkin P.A. Tax loss carryforwards according to IAS 12 income taxes
Romanyuk V.B. Transformation financial statement according to IFRS
Account problems
Chaykovskaya L.A.,
Bystrova Y.O. Intellectual capital in IFRS financial statements
Alekseeva G.I. Actual aspects of the intellectual property in the conditions of the her commercialization
Slobodnyak I.A. The analysis of influence of change of time cost of money on the parameters of the internal accounting reporting in case of increase of its efficiency
AUDIT ACTIVITIES
Kabashkin V.A.,
Myshov V.A. Improvement of control and audit mechanisms management at the present postcrisis stage ofeconomic development
Foreign experience
Kudryashovà E.V.,
Alimkina I.E. Budget discipline in the countries-members of the European Union
HISTORY
Kuter M.I.,
Gurskaya M.M.,
Kuznetsov A.V.,
Kuter Ê.M. A new stage of studying of accounting history in Russia
5(155) - 2011 February
REFORMING OF ACCOUNTING
Mislavskaya N.A. Requirements and principles to preparation of the consolidated financial reporting of the russian organizations
Gusarova L.V. Practical aspects of the financial statements nonprofit organizations according to international standards
Gubaidullina A.R. The need of professional judgement of the accountant in accounting assets exploration and evaluation of mineral resources
Account problems
Shigaev A.I. The origins of methodology and modern meaning of actuarial accounting abroad and in Russia
Slobodnyak I.A. The estimation of assets of the organization if the payment is delayed
Leontiev S.Y. Features of minority interest calculation and its reporting in consolidated financial statements According to International Finansial Standarts
AUDIT ACTIVITIES
Zhilina N.N. Realization of audit of efficiency in system of the state financial control of budgetary expenses
Taxation
Semenov S.K.,
Semenov K.S. Percent: problems and account at taxation
Foreign experience
Kabashkin V.A.,
Kartasheva E.Y. Features of the modern foreign control organization experience
6(156) - 2011 February
REFORMING OF ACCOUNTING
Petrov A.M.,
Polous E.A. Increase transparency a debt receivable indicator in the reporting
Schichatov P.I. The international standards of the financial reporting in Russia. Long road to inches
Account problems
Semenov S.K.,
Grigoryeva O.B. About book-keeping outside of balance account the bore holes
AUDITOR ACTIVITY
Gluschenko A.V.,
Khudyakova A.S. System of maintenance of quality of audit
Malka E.V. Internal control of a debt receivable of the commercial organization: the theory and practice
INSURANCE SERVICES
Sklyarov V.V. The comparative analysis of the Russian and international system of insurance services as a method management of risks of the industrial enterprises
FINANCIAL STABILITY OF THE ORGANIZATION
Grigorjan A.A. Stress-testing use at forecasting of financial stability of the organization
PROBLEMS. SEARCHES. DECISIONS
Smirnov V.V. Optimization of functionality and çàòðàòíîñòè activity of the organizations on long-term prospect
Foreign experience
Dzhafarov E.O. State regulation of preparation and representation of the financial reporting in Azerbaijan on the basis of The international standards of the accounting reporting
7(157) - 2011 February
REFORMING OF ACCOUNTING
Gusarova L.V. Technique of transformation of the financial reporting of the noncommercial organization in format IFRS
Melechina T.I. Prospects of introduction IFRS in the noncommercial organizations
Account problems
Vakhrushina M.A. Segment reporting analysis content and its informative value
Tyakova Z.S.,
Popova E.S. Conceptual framework Russian and international accounting practices of construction works
Credit organizations
Zhilina N.N. Development of the financially-credit mechanism of functioning of credit cooperative societies
Taxation
Zamaletdinova E.N. Indirect taxes in Russia and foreign experience in the field of collection of indirect taxes
Foreign experience
Skakun L.S. Monitoring of using accounting outsourcing services: experience of the Republic OF Poland
8(158) - 2011 February
REFORMING OF ACCOUNTING
Kulikova L.I.,
Isaeva A.S. Reserve formation under depreciation financial investments
Ermakova N.A.,
Sharipova L.I. Specialities of segmental accounting and financial reporting in domestic and international practice
Account problems
Vakhrushina M.A. Segment reporting analysis content and its informative value
Borodin O.A. Some problems of property recording in the Russian accounts and financial statements
Vorontsova E.A. Settlement corporate cards: features of accounting of the operations spent with their use
INSURANCE ACTIVITIES
Zamaletdinova E.N. Social Insurance
Taxation
Timofeeva I.Y. The state compulsion in system of tax administration: the international and Russian experience
Foreign experience
Legenchuk S.F. The world tendencies of development of accounting in postindustrial economy conditions
Trofimova L.B.,
Myrzalieva S.A. Peculiarities of the construction of accounting financial statements of Kyrgyzstan
9(159) - 2011 March
REFORMING OF ACCOUNTING
Trofimova L.B. The structuring of forms and types of business combinations in accordance with IFRS 3 «Business Combinations»
Account problems
Slobodnyak I.A. The technique of the estimation of quality of the information of THE internal accounting reporting
Skornyakova A.A. Problems of accounting of use of information-communication technologies
INVESTING ACTIVITIES
Fradina T.I. The Amortization policy of firm as means of increase of investment activity of the enterprises
INSURANCE ACTIVITIES
Ermakova N.A.,
Shakaramova A.A. The features of budgeting in management accounting of insurance companies
Foreign experience
Getman V.G. World «The teachers' council» accountants
Butynets F.F.,
Yushchak Z.N. Accounting for transactional costs in Ukraine
10(160) - 2011 March
REFORMING OF ACCOUNTING
Trofimova L.B. Pressing questions of association of business in the conditions of acceptance in the Russian federation of the law «About the consolidated financial reporting»
Gusarova L.V. The requirements shown to formation of the financial reporting of the noncommercial organizations GAAP of the USA
Tikhomirov D.V. Application of appraisal estimations in the financial statements of oil and gas companies
Sozonov A.S. Convergence of accounting policy small and medium enterprises in the conditions of rapprochement of the international and russian standards
The administrative account
Manyaeva V.A. Financial structure of the expenses management for the achieving of the strategic goals
AUDITOR ACTIVITY
Uvarenkov D.V. Competitions for choice the auditor organization for the state enterprises
DESIGN FINANCING
Temnikova K.N. Project finance and international financial reporting standards
Outsourcing
Sinyaev V.,
Kulakova Y.A. Outsourcing as a tool of competitiveness growth in enterprises, operating in construction materials market
Foreign experience
Lazarishina I.D.,
Homeduk V.A. Improvement of separate components of the financial reporting: methodical aspect
11(161) - 2011 March
REFORMING OF ACCOUNTING
Trofimova L.B. Applying technology consolidation in the construction of the consolidated financial statements in accordance with IFRS
Dirkova E.Yu. Harmonization problems of the Russian accounting rules for lease with IFRS
Slobodnyak I.A. The rules of the formation of the information in the internal accounting reporting
ACCOUNTING ISSUES
Shygun Ì.Ì. Classification problems of accounting systems
Shigaev A.I. Preliminary stage of the preparation of sustainability report in accordance to international standards
AUDITOR ACTIVITY
Suglobov A.E.,
Pimenov D.M. Analysis of the adaptation into the system of standard-legal auditing regulation activities of the Russian Federation of International Standards of Auditing (ISA)
Foreign experience
Lazarishina I.D.,
Sukhaya E.R. Peculiarities and accounting problems about capital of a company in Ukraine
12(162) - 2011 March
REFORMING OF ACCOUNTING
Trofimova L.B. Features of construction of segment reporting in accordance with international standard IFRS 8 «Operating Segments»
Gusarova L.V. Technique of drawing up of the consolidated financial reporting of the noncommercial organizations on ÌÑÔÎ
Shigaev A.I. The disclosure of information in sustainability reporting in Accordance to International Standards
ACCOUNTING ISSUES
Zonova A.V. Proof objective basis existence of double entry
Belskikh I.E. Liberalization of the accounting policy as a strategy for international competitiveness of national economy
Grafova Ò.Î. Accounting theory of intellectual capital
Foreign experience
Getman V.G. World forum of accountants
Kalimullina M.E. Great Britain: Islamic finance without special favours
13(163) - 2011 April
ON THE WAY AND TO THE INTERNATIONAL STANDARDS
Mislavskaya N.A. Business association: the account and information disclosing in the financial reporting
Kruchinina N.V. Role IFRS in maintenance ecologically focused behavior of the companies in the conditions of transition to the steady to development
REFORMING OF THE REPORTING
Vakhrushina M.A. Contents and procedures for preparing of consolidated financial statements
PROBLEMS OF THE ACCOUNT
Polenova S.N. Domestic system of regulation of book keeping in the period of transition to market attitudes
AUDITOR ACTIVITY
Kabashkin V.A.,
Myshov V.A. Improvement of the role of control and audit at the present stage of economic
Taxation
Chipurenko E.V. The tax environment and objectives of tax planning of the organization
Foreign experience
Romanchuk K.V.,
Zatoka T.V. Harmonization of legal interpretation and methods of accounting for earnest transactions
History pages
Kulikova L.I. The science of balance: essence and stages of development in Russia
14(164) - 2011 April
ON THE WAY AND TO THE INTERNATIONAL STANDARDS
Zimakova L.A.,
Kostyakova Y.V. Formation of international models of the financial account
REFORMING OF THE REPORTING
Vakhrushina M.A. Contents and procedures for preparing of consolidated financial statements
PROBLEMS OF THE ACCOUNT
Slobodnyak I.A. The maintenance of the basic forms of the accounting management reporting
Taxation
Chipurenko E.V. The tax analysis: a new scientific direction
Foreign experience
Belskikh I.E.,
Kulagina S.V. Features of price control in the pharmaceutical market
Zamula I.V.,
Travin V.V. Ecological rent: identification in accounting and the order of allocation
PAGES OF HISTORY
Kulikova L.I. Obfuscation and falsification financial reporting: the historical and evolutionary aspects
15(165) - 2011 April
REFORMING OF THE REPORTING
Vakhrushina M.A. Contents and procedures for preparing of consolidated financial statements
Trofimova L.B. Practical aspects of preparing the consolidated statement of financial position of the group
Varpaeva I.A. Research and signing investments in the international standards reporting
PROBLEMS OF THE ACCOUNT
Slobodnyak I.A.,
Andreev A.Y. The calculation of break even point in condition when fixed costs are changing step by step in multiproductive enterprise
Maminà M.T. The international unification of accounting as the factor of development of the enterprise environment
AUDIT ACTIVITIES
Kabashkin V.A.,
Vashurkin V.A. Development of business reputation` s audit of the enterprise
Foreign experience
Gritsishen D.A Regulation accounting in Islamic countries: general characteristic
16(166) - 2011 April
ON THE WAY TO THE INTERNATIONAL STANDARDS
Safina Z.Z. On theconvergence of Russian and international accounting in 2011
REFORMING OF THE REPORTING
Trofimova L.B. The use of MBS in the transformation of Russian statements in statements prepared in accordance with IFRS
Slobodnyak I.A. The various approaches of representation of the information about segments in the management accounting
PROBLEMS OF THE ACCOUNT
Yakupova D.Z. Organizational and methodical aspects of intangible assets during the reorganization organization
Taxation
Aliev B.H.,
Ibragimoba A. Kh. About prospect Taxation of small and middle business entities in the Republic of Dagestan
AUDIT ACTIVITIES
Kabashkin V.A.,
Starostin E.I. Auditing of human resources as a new instrument for acceptance of managerial decisions
Domracheva L.P. Approach difference to standard application with sampling in audit
QUALITY MANAGEMENT
Germahanov Sh.A.,
Demyunenko Y.V. The tools of knowledge and skills estimation accounting and economic services personal of oil and gas companies
Foreign experience
Marmylev A.N. The analysis of social and economic efficiency of the state support of small business in Russia and abroad
PAGES OF HISTORY
Kuter M.I.,
Kuznetsov A.V. Opening and closing of accounts: historical aspects of procedure
17(167) - 2011 May
REFORMING OF THE REPORTING
Trofimova L.B. Method of transformation of Russian reporting statements prepared in accordance with IFRS
Legal regulation
Sannikova I.N. Professional self-regulating organizations in Russia: expectations and reality
AUDIT ACTIVITIES
Gusarova L.V. Features of the organization and methodology of internal and external audit in the noncommercial organizations
Golubeva N.A. Internal audit: the challenge of conformity to standards support GRI and ISO 26000 to identify stakeholders and assessing their companies claims
Credit organizations
Gvelesiani T.V.,
Gvelesiani Y.Y. Some practical aspects of application IFRS for the credit organizations
Foreign experience
Chyzhevska L.V. Normative regulation of the investment real estate evaluation in accounting: national and international level
PAGES OF HISTORY
Kuter M.I.,
Gurskaya M.M.,
Kuter Ê.M. History of double accounting: double entry
18(168) - 2011 May
REPORTING REFORMING
Getman V.G. Urgent questions of perfection of accounting in Russia
Sorochenko S.V. Realization in ÌÑÔÎ (IFRS) 8 administrative approaches to information disclosing in the financial reporting
Account problems
Krishtaleva T.I.,
Nedelko G.V. The accounting organization in independent establishments of the higher vocational training
Averina O.I.,
Pronin O.R. Problems of registration-analytical maintenance of management of expenses at the enterprises for milk processing
Shakaramova A.A. AVS-METHOD use in the insurance organizations
Investment activity
Zhuravleva N.V. Conceptual approaches in the theory and practice of investment financing
Foreign experience
Butynets F.F.,
Georgieva N.I. Account functions in socially focused economy
Borovik A.N. Approaches to classification of biological actives in fish culture
History pages
Kuter M.I.,
Klimova J.V. About work R.Mattessicha and Jean-Gi Degoza «Other party of the European accounting: Germany and France till an era of changes on a way to the international standards»
19(169) - 2011 May
REFORMING OF THE REPORTING
Kostyukov I.N.,
Lugovskaya D.V. Recognition and measurement of goods in accordance with russian and international standards financial statements
Slobodnyak I.A. The internal accounting reporting as a system of the accounting-analytical information about the organization activity
PROBLEMS OF THE ACCOUNT
Kuter M.I.,
Klimova J.V. Dual consolidation
Êàzàêîvà N.A.,
Nasedkina T.I.,
Lahanova A.M. Methodology of fair value accounting of grain manufacture to the methodology IFRS
Zaripova N.D. Analysis of tax practice management development institutions in foreign countries
Foreign experience
Butynets F.F.,
Butynets T.A. Economic control: humanism and culture of performing
20(170) - 2011 May
REFORMING OF THE REPORTING
Vakhrushina M.A. Disclosure of information on remunerations and social care benefits for employees in financial statements by public companies
Mishchenko E.B. The techniques for preparation of consolidated segment reports
PROBLEMS OF THE ACCOUNT
Sheshukova T.G.,
Rybalko O.A. Modeling of the registration system focused on the requirements of the international standards of the financial reporting, at realization of the foreign trade operations
Zhminko S.I.,
Lyubushkin A.A. Diagnostics and reengineering of management accounting system in organizations of wholesale trade
Alekseeva G.I.,
Paragulgov A.M. Aktualnyespekty accounting and management of receivables in modern conditions
ON THE BOOKSHELF
InternationaL Financial Reporting Standards
21(171) - 2011 June
FORUMS, CONVENTIONS, CONFERENCES
Gurskaya M.M. «Sokolov reading» view from the past to the future
REFORMING OF THE REPORTING
Pankova S.V.,
Satalkina E.V. Professional judgement of accountants and auditors: similarities and differences
Nesvetaylov V.F. Materiality and transparency in financial reporting
Solomakhin K.N. Why does a public company report on the matter of sustainable development: views of readers and reporters
PROBLEMS OF THE ACCOUNT
Mislavskaya N.A.,
Dzboeva D.P. Development of system of accounting subjects of small business: the point of view
Shtefan M.A. The effect of differences in accounting for inventory in accordance with international and Russian standards on financial indicators of organizations
Dirkova E.Yu. Harmonization problems of the Russian accounting rules for lease with IFRS
Foreign experience
Legenchuk S.F. Accounting science development: periculum in mora
22(172) - 2011 June
ON THE WAY TO THE INTERNATIONAL STANDARDS
Ilysheva N.N.,
Ljapkina A.M. Whether enough the given account on IFRS for construction of effective system of the administrative account?
Account problems
Chajkovskaja L.A.,
Bystrova J.O. The account and brand estimation as a component of the client capital of the company
CREDIT STATUS ESTIMATION
Poljakova A.E. The purposes and methods of return transformation for an estimation of credit status of the enterprise
AUDITOR ACTIVITY
Kirichenko E.A.,
Seljutina S.V. The comparative analysis of the Russian and international quality standards of audit
Foreign experience
Shigaev A.I. Orientation to consumers in the administrative account abroad
History pages
Kuter M.I.,
Gursky M.Ì.,
Kuznetsov of An.V,
Jaroslavtseva E.A. Accounting of calculations and insurance operations In early medieval books
23(173) - 2011 June
Account problems
Endovitsky D.A.,
Litvin Ju.V. Development of synthetic and analytical accounting according to the small firm’s accountig forms
Polenova S.N. Institutionalism in regulation of accounting and the reporting
Managerial accounting
Gerasimov B.I.,
Satalkina N.I.,
Terekhova G.I.,
Spiridonov S.P. Methodical aspects of inclusion of intellectual property rights in a commercial turn
REFORMING OF THE REPORTING
Borodin O.A. Fair value concept evolution
Taxation
Chuhnina G.Ya. Registration of taxpayers as a form of tax control
History pages
Malyuga N.M.,
Borymskaya Å.P. Origin of scientific thought of essence of accounts: bibliometric analysis
Foreign experience
Islamic financing: progress and prospects
24(174) - 2011 June
ON THE WAY TO THE INTERNATIONAL STANDARDS
Kulikova L.I. IAS 17 leases and Russian accounting rules for leases: comparative analysis
REFORMING OF THE REPORTING
Klyuchnikov S.V. Principles of formation of social corporate reporting
Shulygina O.U. Methods of preparation of the financial reporting in format MCFO
Account problems
Ermakova N.A.,
Gareev I.M. Forming of management accounting system under crisis condition of the entity’s economy
Nosova I.L. The zero balance-sheet and its application in evaluation of efficiency of using equity capital (by the example of Russian enterprises of the electrical communication)
Taxation
Chipurenko E.V. Tax risks in economic activities the commercial organizations
CREDIT STATUS ESTIMATION
Tsvetkova E.A. The analysis of approaches to the estimation of credit status of the organizations
Foreign experience
Gritsishen D.A Factors of production in the system of Islamic economic doctrine development
25(175) - 2011 July
NEWS
New international standards of the financial reporting
Changes in insurance standards
ON THE WAY TO THE INTERNATIONAL STANDARDS
Kulikova L.I. Financial rent in the financial reporting of tenants according to IAS 17 "Rent"
Gazizov R.R. Questions of the account of biological actives ñâèíîâîäñòâà at fair cost
REPORTING REFORMING
Nesvetajlov V.F. Representation of the strategic information, business transparency
Karpus N.P.,
Zajnullin S.B. Publicity of the reporting of the enterprises and the credit organizations of Russia at the present stage
The credit organizations
Zhilina N.N. Perfection of diagnostics of a financial condition in system of credit cooperation
THE TAXATION
Zaripova N.D. Tax regulation of activity of small business in Russia
Account problems
Ramazanova A.K. Accounting of long-term investments in the form of capital investments
History pages
Kuter M.I.,
Deliboltojan A.E. The first experience of calculation of amortization in double-entry bookkeeping system
26(176) - 2011 July
ON THE WAY TO THE INTERNATIONAL STANDARDS
Kulikova L.I. Financial leasing in the financial statements of lessor in accordance with IAS 17 «Leases»
REFORMING OF THE REPORTING
Bezborodova T.I. Of disclosing of the importance information in the accounting (financial) reporting
Ermakova N.A.,
Sharipova L.I. Analysis of segment repoting
Account problems
Mansurova G.I.,
Mansurov P.M. Account of operations of purchase-sale of enterprise as property complex
Nagovitsyna O.V. Company’s accounting policies for accounting aims: conceptual framework
Parasotskaya N.N.,
Shevchenko A.N. Problems of accounting of financial instruments on Russian and international standards
AUDITOR ACTIVITY
Pankova S.V.,
Obukhova T.I. Standardization of the auditor’s expertise of the expenses of business organization
Taxation
Kalakov R.N. About tax privileges and preferences
27(177) - 2011 July
ON THE WAY TO THE INTERNATIONAL STANDARDS
Sorokina E.M. Problems of transition to the International standards of the financial reporting
Account problems
Cheglakova S.G.,
Skripkina O.V. The account of unallotted profit of an uncovered loss
Pivkin S.A. Indirect expenses and the expense of money resources of manufacturing enterprise
Ramazanova A.K. Intellectual property commercialization in accounting
REPORTING REFORMING
Kljuchnikov S.V. Regulating processes of globalization and tendency of the corporate reporting
Slobodnjak I.A. Use of professional judgement at formation of the registration-analytical information on incomes of the organization for the accounting administrative reporting
Parasotskaja N.N.,
Yefimov V.V.,
Nekrasova E.P. The first application of the international standards of the financial reporting at the Russian enterprises
THE TAXATION
Chipurenko E.V. Estimation of tax risks in the analysis of strategic decisions of the organization
History pages
Mansurov G.I Trade the bookkeeper: historical aspect
28(178) - 2011 July
REPORTING REFORMING
Sheshukova T.G.,
Ponomareva S.V. Estimation and transformation of financial assets and liabilities items to the IFRS format
Krasnova M.V. Research of nature of corporate sustainability reporting
Account problems
Sidorova M.I. Modern information technology as an instrument of accounting automation
Grafova T.O. Structured plans accounts and their use in the book economic management
Taxation
Ponomareva N.V. Income taxation and new information tecnologies
AUDITOR ACTIVITY
Massarygina V.F. On Auditing of Accounting Estimates
Bulavina L.N.,
Bulavin M.V. Audit of the reserve capital
Investment activity
Kushhova M.M. Information base and system of parameters of the analysis of long-term investments
Foreign experience
Goncharenko N.V. Accounting of biological assets in Ukraine: problems of theory and practice
Kostjukova E.I.,
Bashkatova T.A.,
Bashkatova N.A. Introduction of a method of Markon in practical activities of the baking enterprises
Maslova T.S.,
Moskunova E.A. Conceptual model of the administrative account on the basis of methodology ÀÂÑÌ
REFORMING OF THE REPORTING
Kuter M.I.,
Vorontsova E.A.,
Jaroslavtseva E.A. Directions of perfection of formation and representation in the reporting of the information on settlement operations
Slobodnjak I.A. The system approach to formation of the information of the accounting administrative reporting
Aletkin P.A. Formation of the postponed profit taxes in the consolidated financial reporting at realization of investments
Legal regulation
Parasotskaja N.N.,
Postnov A.S. Formation and the intellectual property account
Foreign experience
Butynets T.A. Problems of definition of limits of research of the facts of economic life
Babaeva Z.S. Accounting system in China: state regulation experience
30(180) - 2011 August
Account problems
Necheuhina N.S. Features and prospects of modeling of the account in controlling system
Yevstafeva E.M. Development of procedure and methods for management accounting of equity capital on the basis of process approach
ON THE WAY TO THE INTERNATIONAL STANDARDS
Klimova J.V. Hedge accounting review
REFORMING OF THE REPORTING
Buyanova T.I.,
Pryakhin A.A. Model of the formation of the reporting financial information of the insurance organization in the post-crisis period
AUDITOR ACTIVITY
Yegorova I.S. Elaborating working papers when assessing a going concern assumption in auditing assessing
Taxation
Shipilova A.V. Problems of perfection of the legislative mechanism of compensation of the tax to the added cost
Foreign experience
Butynets T.A. Problems of definition of limits of research of the facts of economic life
31(181) - 2011 August
ON THE WAY TO THE INTERNATIONAL STANDARDS
Shtefan M.A.,
Zamotaeva O.A. Provisions, contingent liabilities and contingent assets in accordance with local and international standards: recognition, evaluation and reflection in the financial reporting
Account problems
Krylov S.I. Balanced Scorecard: formation’s specific features for state and not-for-profit organizations
Shvyreva O.I.,
Lyubushkin A.A. Management accounting instrumentation in organizations of wholesale trade
REFORMING OF THE REPORTING
Slobodnyak I.A. To the questions of the economical analysis of the parameters of internal accounting reporting
Foreign experience
Ostapyuk N.A.,
Boriseyko Y.V. Burning problems of the theory of revenue control in Ukraine
History pages
Kuter M.I.,
Gurskaya M.M.,
Shikhidi A.G. Value teachings Jacques Savary for the development of accounting
32(182) - 2011 August
Account problems
Kerimov V.E. Institutional aspects of the formation and development of management accounting
Khodorovsky M.Y.,
Zubkova Î.V. System contradiction between avoidance and maximizing the value of capital at industrial enterprise
Kunitsina Y.N. Essence or strategic accounting as research category
REPORTING REFORMING
Malinovskaya N.V. New forms of the accounting reporting - rapprochement with IFRS?
ON THE WAY TO THE INTERNATIONAL STANDARDS
Astakhova Y.A. Fair value measurement of financial instruments under circumstances of convergence US GAAP and IFRS
Investment activity
Varpaeva I.A. Accounting and analytical information in management of investment activity
PROBLEMS. OPINIONS. DECISIONS
Chernikova L.I.,
Zaernjuk V.M. IFRS in Russia: the Current state, practice of application and a way of the further development
Foreign experience
Dmytrenko I.N. Implementation of a new paradigm for system-oriented audit in Ukraine
History pages
Kuter M.I.,
Gurskaya M.M.,
Shikhidi A.G. Value teachings Jacques Savary for the development of accounting
33(183) - 2011 September
REFORMING OF THE REPORTING
Petrov A.M. Problems of drawing up of the consolidated reporting at an automation stage
Gracheva M.E. Comparison of the report on movement of funds and PBU 23/2011 with the international analogs
ON THE WAY TO THE INTERNATIONAL STANDARDS
Shuklov L.V. The account of actives at the tenant: algorithm of actions in non-standard situations
Account problems
Zimakova L.A. The basic approaches to formation of system of the strategic administrative account
ACCOUNT AUTOMATION
Konopleva I.A.,
Konopleva A.C. The complex approach to automation of accounting in the conditions of transition on IAS
THE TAXATION
Larionchikova V.N.,
Martynovich C.N. Features of realization of import of the goods, works, services
AUDITOR ACTIVITY
Ponomareva C.V. Working out of the tool of audit of economic operations with the rented property in sphere of services for business
34(184) - 2011 September
ON THE WAY TO THE INTERNATIONAL STANDARDS
Merzlikina E.M.,
Avramenko G.M.,
Birikov V.A.,
Nikandrova L.K.,
Sharonin P.N. The comparative characteristic of the Russian and western systems of accounting
Kruzhkova I.I. Biological actives - object of the Russian account
Account problems
Kozlov A.S.,
Erak O.A. Introduction of budgeting with shift of a window for design activity in the organizations with an annual cycle of financial planning
Rybjantseva M.C. Structurization of a field of costs as a basis for formation of decentralization of management
REFORMING OF THE REPORTING
Zaretsky B.G. Evolution of the financial reporting in the Russian Federation and its influence on procedure of the analysis of a financial condition
AUDITOR ACTIVITY
Suglobov A.E.,
Orlova E.A. Stages and value of standardization in system of the standard-legal regulation of auditor activity in the Russian Federation
Foreign experience
Osipova A.I. Foreign experience in formation of a registration policy
History pages
Kuter M.I.,
Gursky M.Ì.,
Shihidi A.G. The End of Jacque Savari’ epoch
35(185) - 2011 September
ON THE WAY TO THE INTERNATIONAL STANDARDS
Belskikh I.E. International financial reporting standards in the development of Russian business: to the question of effective implementation
Alekseeva G.I. The international standard of the financial reporting for the small and average enterprises: associations of the companies
Konyakhin A.N. Peculiarities of the first adoption of the international standard of the financial reporting
Account problems
Solonenko À.À. Modern problems of development of the integrated registration system of the commercial organizations
ACCOUNT AUTOMATION
Konopleva I.A.,
Kostin B.A. Problems of automation of business accounting in transition to the international standard of the financial reporting
AUDITOR ACTIVITY
Smirnova E.V. Audit of efficiency in the planning
Foreign experience
Shigaev A.I. Orientation to customer in management accounting abroad
History pages
Kuter M.I.,
Gurskaya M.M.,
Zinchenko Å.S.,
Ivanova M.A. Accounting in the transition from the first datini’s company in pisa to the second
36(186) - 2011 September
ON THE WAY TO THE INTERNATIONAL STANDARDS
Tikhomirov D.V. Impairment of assets in the financial reporting: requirements and 2008-2010 results in Russia and abroad
Account problems
Kostyukova E.I.,
Bashkatova T.A. Organizational-methodical bases of functioning of system of the administrative account
Shogenov B.À.,
Ìirzoeva À.R. Cost accounting on the places of their occurence in the context of the integrated use of raw materials
Gorshcova N.B. Features of the account of expenses on scientifically - research workings out of agrofood holding
Borodin O.A. Universal formula of measurement in accounting
AUDITOR ACTIVITY
Smirnova E.V. The effectiveness audit mechanism of industrial enterprises planning systems
PROBLEMS. OPINIONS. DECISIONS
Zaporozhtseva L.A. Financial safety of the enterprise at transition on IFRS
THE TAXATION
Rusetskaja E.A.,
Nikitenko T.V. The organizational-economic mechanism of strengthening of tax discipline
Foreign experience
Zhilin N.N.,
Zagidulina T.S. Foreign models of controlling and possibility their applications in Russia
37(187) - 2011 October
Account problems
Bagaev I.V. «Boiler» accounting and control in conditions of a falling demand
Chernikh I.N. Improving of conducting the management accounting in the organization on the basis of use of principles IFRS
Shakaramova A.A. Modern methods of management accounting and controlling in the insurance companies
ON THE WAY TO THE INTERNATIONAL STANDARDS
Dzboeva D.P. Fixed assets' accounting at small and medium-sized entities: background of development
Investment activity
Zaytseva O.P.,
Baikalova N.A. Accounting and analytical provision for transactions with investments into equity of other businesses
The credit organizations
Popova E.S. Securitization of bank assets and the financial statements
THE TAXATION
Lipatova I.V. Mechanisms of the international tax planning: theory and the practice of the application
Foreign experience
Yevstafeva E.M. Research of foreign practices in formation of accounting analytical support of equity capital management in commercial organizations (the termination follows)
38(188) - 2011 October
ON THE WAY TO THE INTERNATIONAL STANDARDS
Shuklov L.V. Statement of internal control as a basis for the transition on MSFO: the problems and the ways of their decision
The administrative account
Pankova S.V.,
Kubatkina G.A. The administrative account of expenses for marketing in hotel business
Account problems
Samygin D.J. Accounting of budgetary funds in agriculture, control of efficiency of their use
Legal regulation
Fedorchenko T.A. Organizational-legal and economic features of functioning of nonstate educational institutions
AUTOMATION OF ACCOUNTING
Konopleva I.A.,
Kostin B.A. The analysis of realization of technology of accounting in the modern software
Taxation
Judakova E.P. Construction of the effective system of taxation in the oil industry of Russia
PROBLEMS. OPINIONS. DECISIONS
Rusetskaja E.A.,
Nikitenko T.V. Maintenance of financial stability of insurers in system of economic safety of subjects of the insurance market
Foreign experience
Evstafeva E.M. Foreign practice of formation of registration-analytical maintenance of management by own capital of the commercial organizations (termination)
39(189) - 2011 October
On the way to international standards
Zhminko S.I.,
Petukh A.V. Materiality in auditing: multilevel approach
Puzynja T.A. Reflection of the information on biological actives on accounting accounts
Account problems
Kostyukova E.I.,
Bashkatova T.A.,
Bashkatova N.A. Influence of technology and the manufacture organization on construction of system of the administrative account
Krishteleva T.I.,
Nedelko G.V. Classification of incomes and expenses in independent educational institutions and methods of distribution of indirect expenses for calculation of the cost price of educational service
Gorshcova N.Â. The organization of the consolidated account of settlement operations in agro-food holdings
AUDITORS ACTIVITIES
Saphonova M.F.,
Reznichenko D.S. Information support of the tax audit of construction companies: international experience and russian practice
Foreign experience
Panchenko I.A. Features of legal regulation and accounting for taxable profit formation in Ukraine
40(190) - 2011 October
On the way to international standards
Solovyeva O.V. The IFRS Conceptual Framework: Last Changes
Account problems
Zyryanova T.V.,
Arakelyan A.A. Theoretical aspects of the account and applications of methods of audit at the control customs cost of the imported goods
Predeus N.V. Modern methodological and methodical basis elements reflect the dynamic balance of builder
Vegera S.G. Accounting of ecological and anti-ecological land rent as a factor of ensuring sustainable land use
REPORTING REFORMING
Slobodnyak I.A. Associative thinking, analogies and understanding the intarnal accounting reporting
Taxation
Vasileva A.G. Evaluation of the impact of fiscal management innovation development national economy
PROBLEMS. OPINIONS. DECISIONS
Kashirskaya L.V. Formation of the register of experts-bookkeepers
41(191) - 2011 November
On the way to international standards
Solovyov O.V. The conceptual basis of financial statements in conformity with recent changes to IFRS
Kazakova N.A.,
Lakhanova A.M. Efficiency control of grain production on the basis of IFRS
Accounting problems
Belousov A.I.,
Mikhailova G.V. Accounting aspects of the redundancy in the context of global risk trends shaping the business value
Solonenko A.A.,
Cherkasova G.G. Information possibilities of the modern accounting at the period of formation of innovative economy
Kotlyachkov O.V.,
Kotlyachkova N.V. Adaptation of the international system of cost accounting in business organizations for management
Pleschenko V.I. Cost optimization companies working with alternative suppliers
REFORMING THE ACCOUNTS
Igumnov V.M. The main directions of research transparency
THE PROBLEM. OPINION. SOLUTIONS
Markova V.V. Rent as a financial instrument
AUDITING
Golubeva N.A.,
Karagod V.S. Features of the formation of national database approaches to auditing practices for social responsibility
42(192) - 2011 November
On the way to international standards
Shtefan M.A.,
Kovina A.K. Professional judgement and its influence on performance offinancial condition
Account problems
Yurieva L.V.,
Loskutova N.I. Management accounting of costs of railway enterprises with the use of functional-cost analysis
REFORMING of REPORTING
Slobodnyak I.A. To the question of individuality of the accounting management reporting
Kozlov V.V. Transformation of the financial statements in accordance with IFRS
AUDITORS ACTIVITIES
Demina I.D.,
Krishteleva T.I. Creating of the monitoring system of quality of audit according to national and international standards of auditor activity
Foreign experience
Zimakova L.A.,
Kostyakova Y.V. Comparison and the analysis of national systems of the financial account
43(193) - 2011 November
ON THE WAY TO THE INTERNATIONAL STANDARDS
Demina I.D.,
Krishtaleva T.I. Formation of estimated obligations according to the Russian Statement of Accounting Practice (SAP) and the International Financial Reporting Standards (IFRS)
Zinoveva I.S.,
Patkovich N.V. Problems of introduction of the international standards of audit in the Russian practice
Account problems
Vegera S.G. Conceptual bases of development of methodology for incorporating land in the conditions of new type economy
Slobodnjak I.A. The using of professional judgment at the formation of the accounting-analytical information about the expenses of organization in the internal accounting reporting
REFORMING of REPORTING
Kostjukova E.I.,
Galilova R.I. Features of formation of the internal administrative reporting in the aquaculture organizations
AUDITOR ACTIVITY
Zhminko S.I.,
Byrdina P.V. Actions of auditors at disclosing the unfair facts of economic activities
Chernova M.V. Problems of modern audit
Tsygankov K.Y. About some critical remarks in the article by M. Kuter and M. Gurskaya “On postulates of double-entry book-keeping” published in the journal ¹ 17, 2010
Foreign experience
Trofimov D.V. Essence and the maintenance of management of sales of retail bank services in modern conditions
44(194) - 2011 November
FORUMS. CONVENTIONS. CONFERENCES
Transition to the International standards of the financial reporting - time requirement
REFORMING OF THE REPORTING
Oksanich E.A.,
Ribiantzeva M.S. To the question of financial reports’ forming in accordance with IFRS
Slobodnyak I.A. The methodology of the formation of the information of the management accounting reporting
Mironova Y.M. The role of the IFRS in preparing for an IPO
Account problems
Krylov S.I. Balanced scorecard: tactical aspect
Legal regulation
Gaybatova K.D.,
Djabrailova N.D. Enterprise sale: legal and accounting aspect
THE TAXATION
Shalneva M.S. Tax loading: methods of its definition and optimization possibility
History pages
Kuter M.I.,
Gurskaya M.M.,
Sidiropulo O.A. The ledger commune of Genoa 1340: initial stage of research
45(195) - 2011 December
ON THE WAY TO THE INTERNATIONAL STANDARDS
Sapozhnikova N.G.,
Popravko I.V. Problems of formation of information on reserves and estimated liabilities for warranty repair and maintenance of the accounting and reporting in accordance to Russian and international standards
REFORMING of REPORTING
Slobodnyak I.A. The classification of the internal accounting reporting
Account problems
Tkachuk N.V. Problem questions of the quality of information formed in the financial accounting
Korzukhina A.N. Reserve on payment of holidays in 2011: right or duty?
Pchelintseva L.B. Administrative account as system of formation and a source of the data for management of the modern enterprise
AUDITOR ACTIVITY
Bulavina L.N.,
Bulavin M.V. Audit of financial results from usual kinds of activity
PROBLEMS. OPINIONS. SOLUTIONS
Kashirskaya L.V. Formation of methodological cards for manufacture of accounting examination of budgetary establishments
PAGES OF HISTORY
Kuter M.I.,
Gurskaya M.M.,
Sidiropulo O.A. The account book of the Genoa commune for 1340y: the initial stage of research
46(196) - 2011 December
ON THE WAY TO THE INTERNATIONAL STANDARDS
Kulikova L.I. Provision of information in the reporting of long-term assets available for sale, in accordance with IFRS 5
Account problems
Getman V.G. Improvement of accounting for financial investments
Polous E.A. Maintenance of obligations as a way of decrease in risk of their default
Dysaeva E.M.,
Fedorova O.V. Criteria and method of the estimation of land assets in agriculture
The credit organizations
Ilysheva N.N.,
Neverova O.S. Improvement of model of definition of fair value of financial instruments
Legal regulation
Matorina T.A. Object of copyright as intangible assets of a legal entity
AUDITOR ACTIVITY
Suglobov A.E.,
Pimenov D.M. Evaluation of misstatements identified during the audit. International standard on auditing 450
PROBLEMS. OPINIONS. DECISIONS
Bobylev D.V. Improving of system of the regulation of insurance activities in order to ensure the financial security of the insurance
FORUMS. CONGRESSES. CONFERENCES
The role of accounting practices in the sustainable development of the enterprises
47(197) - 2011 December
ON THE WAY TO THE INTERNATIONAL STANDARDS
Rybalko O.A. Application IAS 21 at realization of the foreign trade activity
Accounting problems
Get’man V.G. Methodology perfection of account of expenses for research and developmental works and restoration of fixed assets
Grishkina S.N.,
Safonova I.V. Problems and prospects of development of accounting in small business
Bobrishev A.N.,
Debeliy R.V.,
Shinkareva E.G. Accounting and analytical support of activity of organizations of sector "Communication and high communications"
Varpaeva I.A. Organizational aspects of the administrative account of investment activity
REFORMING of REPORTING
Polisyuk G.B.,
Sukhacheva G.I. The content of the category of quality of financial statements
Legal regulation
Kizilov A.N. Legal base of accounting in the Russian federation
Foreign experience
Myrzalieva S.A. Proposals for modification and additions in the law of the Kirghiz Republic «About accounting»
48(198) - 2011 December
PROBLEMS OF ACCOUNTING
Chipurenko E.V. The concept of segmental analysis of tax records and for structuring the internal environment of the organization
Polenova S.N. To question about the conceptual apparatus of the regulation of the accounting
ON THE WAY TO THE INTERNATIONAL STANDARDS
Klimova J.V. The account of investments: new requirements of IFRS 10, IFRS 11, IFRS 12
PROBLEMS. OPINIONS. DECISIONS
Zyryanova T.V.,
Polukhina A.L. Accounting examination as the kind of economic examinations
PAGES OF HISTORY
Kuter M.I.,
Gurskaya M.M.,
Zinchenko E.S. What date is to be considered a «birthday» of the double-entry bookkeeping
FORUMS. CONGRESSES. CONFERENCES
Getman V.G. The European forum of bookkeepers: priorities in the work
