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International Accounting
 

All magazines 2012

 1(199) - 2012 January

REFORMING of REPORTING

  • Druzhilovskaya T.Y. New requirements for the preparation of the Report of cash flows in the Russian and international standards
  • Zabbarova O.A., Sukhanova E.E. Mechanism of transformation of the reporting of the Russian enterprises in the reporting to IFRS
  • Rudakova T.A. Influence of the phenomenon of inflation on indicators of the financial reporting

Accounting problems

  • Slobodnyak I.A. The distribution of the administrative costs of the organization

Taxation

  • Borovikova E.V. Tax planning as a subsystem of financial planning in the credit institution

FORUMS. CONGRESS. CONFERENCE

  • Chaikovskaya L.A. Problems of accounting, auditing and taxation of investment in the form of capital investments in construction
 2(200) - 2012 January

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Alborov R.A., Konsevaya S.M. Development of methods for estimating and accounting of biological assets in accordance with IAS 41 «Agriculture»

PROBLEMS OF ACCOUNTING

  • Bozina O.P. The organization of a tax accounting system in an enterprise
  • Plotnikova V.V. Using the concept of economic entity at the analysis of goodwill in holding structures

Legal regulation

  • Polenova S.N. Normative-legal regulation of the accounting: notion, subject, method

Taxation

  • Agaeva I.D. Controlled debt or features of the taxation of interest income

AUDITOR ACTIVITY

  • Chaldaeva L.A., Fedorenko I.N. Practical aspects of financial econometrics applied to securities audit

PROBLEMS. OPINIONS. DECISIONS

  • Parushina N.V. Main analysis directions and forecasting of organizations financial state using financial statement

DOCUMENTS

  • MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
 3(201) - 2012 January

REFORMING of REPORTING

  • Deshin V.E. Business combination and its reflection in the consolidated financial statements
  • Mamaeva I.S. Disclose information in domestic and international accounting standards and international financial reporting

PROBLEM.OPINION. SOLUTION

  • Legenchuk S.F. The development of accounting principles in the post-industrial economy

Taxation

  • Priobrazhenskay V.V. The generalized form of task of management of tax liabilities in the enterprises

AUDITING

  • Chay V.Ò. The development of systems of control of quality of auditing: problems and solutions
  • Byrdina P.V. Information base of audit of a continuity of activity of the agrarian organizations

FOREIN EXPIRIENS

  • Isakova S.A. Problems of accounting for financial instruments
 4(202) - 2012 January

REFORMING of REPORTING

  • Druzhilovskaya T.Y. New requirements to the accounts and the balance sheet in Russian accounting standards and IFRS
  • Shirobokov V.G., Sozonov A.S. Reflection of the information of proprietors - workers of micro- and small enterprises on IFRS for small and average business

Account problems

  • Yurieva L.V., Loskutova N.I. Development of the mechanism of formation and improvement of cost management system at the enterprises of the Chelyabinsk branch of South-Ural Railway
  • Kostyukova I.N., Lugovskoy D.V. Shortage, losses from damage and depreciation of assets and their financial and economic consequences
  • Keldina L.I. The analysis of influence the methods of indirect expenses distribution on the cost price of the fish-processing enterprise production

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Osipova A.I. Formation of the registration policy of the agricultural organizations according to IAS

AUDITORS ACTIVITIES

  • Varlamova E.N. Stage of audit: features of the audit of the wholesale organizations
 5(203) - 2012 February

REFORMING OF THE REPORTING

  • Druzhilovskaya T.Y. New regulation for forming report about income statement in Russian accounting standards and IFRS
  • Shuklov L.V. Specifics of financial analysis of IFRS accounting statements in Russian companies

PROBLEMS OF THE ACCOUNT

  • Troelnikova K.V., Kostyukova E.I. System of the organization of production - Lean -account
  • Grezina T.P. The account of nonfinancial assets of treasury property
  • Lugovskoy D.V. Accounting errors correction according to russian and international regulations

Taxation

  • Kizimov A.S., Golishevskiy V.I., Khorokhorin M.S. Transfer pricing control - factor of competitiveness of state tax system

PROBLEMS.OPINIONS. SOLUTIONS

  • Davydjuk T.V., Slyvka Y.V. Selling process as a stage of capital circulation and its reflection in accounting
  • Kulakova Y.A. Methodology of marketing research outsourcing’s services in construction materials market
 6(204) - 2012 February

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Druzhilovskaya T.U., Igonina T.V. Directions of rapprochement of accounting of obligations on the payment in russia with requirements of the IFRS
  • Tkachuk N.V. Estimation of elements of financial information

REFORMING of REPORTING

  • Gorshcova N.V. Organization of consolidated cash flow accounting in the holding

PROBLEMS OF ACCOUNTING

  • Torhova A.N. Information-analytical system of the administrative account in the institute

AUDITOR ACTIVITY

  • Ganshina S.E. Information base of audit of export operations

FOREIN EXPIRIENS

  • Zima O.V. Foreign experience of taxation of commercial banks

PROBLEMS. OPINIONS. DECISIONS

  • Golubeva N.A. Evaluation of the effectiveness of the socially responsible activities of the enterprise

PAGES OF HISTORY

  • Muravyeva L.A. Financial and economic development of Ancient Egypt
 7(205) - 2012 February

Accounting problems

  • Pankov V.V., Nesvetaylov V.F. Basic principles and assumptions of strategic management accounting
  • Slobodnyak I.A. The using of professional judgment in the formation of the accounting-analytical information about the financial results of organization activity in the internal accounting reporting
  • Druzhilovskaya E.S. Method of estimation of assets in accounting

AUDITING

  • Saphonova M.F., Makarenko S.A. Technique and technology of audit of a debt receivable in the organizations of wholesale trade

Taxation

  • Pishchulov V.M. Definition of tax - tax as the debt relation

PROBLEMS.OPINIONS. SOLUTIONS

  • Kerimova Ñ.V. Methods of estimation of cost of a brand
  • Makashina O.V., Chistilina M.A. Analysis of changes, which are expected by higher education in Russia
 8(206) - 2012 February

PROBLEMS OF ACCOUNTING

  • Gura N.A. Accounting as a system and a model of economic activity of enterprises
  • Bayanova O.V. Formation of the methodology of disclosure of information about labor costs in managing accounting policy
  • Dyomina I.D., Merkushchenkov S.N. Acceptance of administrative decisions on the basis of a method of «direct costing» in the specialized organizations of sphere of ritual services
  • Plyasova S.V. Internet site as object of the estimation, tax and accounting

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Kruzhkova I.I. Current use of the concept of biological assets in accounting practices

REFORMING of REPORTING

  • Trofimova L.B. Institutional bases of legislative base on reporting consolidation in the Russian Federation

AUDITOR ACTIVITY

  • Chernenko A.F., Sumkin A.S. Formation of cost of services of audit

FOREIN EXPIRIENS

  • Boriseyko Y.V. Accounting support for tax policy of enterprise: questions of organization
 9(207) - 2012 March

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Kulikova L.I. Recognition and assessment of investment real estate in according to IAS 40
  • Sheshukova T.G., Rybalko O.A. Features of the account of export operations in the conditions of adaptation to the international standards of the account and the financial reporting at the industrial enterprise

Account problems

  • Bulgakova S.V., Agapov D.S. Differentiation of centers of responsibility in different organizational structures of management
  • Shumeyko M.V. The methodology of international accounting in the construction

REFORMING of REPORTING

  • Zhuravleva T.A. Statement of cash flows in light of the Position of Accounting 23/2011 and its analysis
  • Krasnova M.V. Accounting maintenance of preparation of social reporting

AUDITOR ACTIVITY

  • Yegorova I.S. Accounting and analytical support for management costs in managerial accounting and auditing
  • Varlamova E.N. The combined approach to segmentation of accounting information at carrying out audit of the organizations of wholesale trade
 10(208) - 2012 March

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Kulikova L.I. Accounting model of the investment property after the initial recognition in according to IAS 40

Account problems

  • Belousov A.I., Mikhailova G.M. Professional judgment in accounting and its international harmonization
  • Khairullina O.I. Government subsidies in agriculture: accounting and taxation

REFORMING of REPORTING

  • Alekseeva S.V. The method of transformation of the balance sheet

AUDITOR ACTIVITY

  • Petukh A.V. Methodology development of the determination of the level of materiality in the auditing in the agricultural organizations

Taxation

  • Antanenkova E.I. Value added tax on exports and imports products within the Customs union

Investment activity

  • Nikitenko T.V., Zhidkova I.J. Investment of pension accumulation in system of obligatory social insurance

FOREIN EXPIRIENS

  • Khan V.A. Leasing of non-material assets
 11(209) - 2012 March

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Makarova L.G., Mansurova I.V., Stefan M.A. Objects of “Research & Development" (R&D): accounting and reflection in the financial reporting according to the Russian and International standards
  • Merzlikina E.M., Avramenko G.M., Birikov V.A., Nikandrova L.K., Sharonin P.N. Problems of harmonization of the Russian system of accounting and requirements of IFRS

PROBLEMS OF ACCOUNTING

  • Krylov S.I. The balanced system of indicators: process of formation

REFORMING of REPORTING

  • Slobodnyak I.A. Need of preparation of forms of the internal accounting reporting presented as system of indicators
  • Kamysovskaya S.V., Zakharova T.V. Segmental reporting: formation and analysis of indicators

PROBLEMS. OPINIONS. SOLUTIONS

  • Adamenko A.A., Ribiantzeva M.S. Differentiation of views on the system of controlling and content
 12(210) - 2012 March

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Dyomina I.D. Main directions of improvement accounting of fixed assets in commercial organizations, in according to IAS 16 “Accounting for Fixed Assets” and “Fixed Assets”
  • Petrova E.A. Commentary of leadership: history, description and analysis of the provisions on practice

PROBLEMS OF ACCOUNTING

  • Sungatullina R.N., Zagarsky V.V. The international experience of the organization of the administrative account
  • Chekalova T.A. Reorganization of legal persons: account and legislative regulation

REFORMING of REPORTING

  • Timofeeva S.A. The estimation of the basic results of formation of the social reporting in Russia

Taxation

  • Korzukhina A.N. New order of the tax price control

PROBLEMS. OPINIONS. DECISIONS

  • Parasotskaya N.N. Features of the account and principles of recognition and an assessment of biological assets in the account and the reporting according to IFRS (IAS) 41

FOREIN EXPIRIENS

  • Belousov I.N. Subsequent events: the nature, assessment, impact on form and content of the auditor's report
 13(211) - 2012 April

PROBLEMS OF ACCOUNTING

  • Sadykova T.M., Predeus N.V. Problems of organization of accounting of income and expenses of participants of construction and the formation of the indicators of dynamic statements
  • Sapojnikova N.G. Formation of systematized information on own capital of corporation
  • Ibragimova A.H. To the question of formation of expenses in the accounting, administrative and tax account in the process of drilling of prospecting chinks
  • Sytnik O.E. Accounting as a basis of the results of economic calculation

Legal regulation

  • Rudakova T.A. Changes in system of standard regulation of accounting

PROBLEMS. OPINION. SOLUTIONS

  • Malinovskaya N.V. Legal regulation of change in the system of standard regulation of accounting

Foreign experience

  • Balayan B.T. The harmonization of accounting practices of leasing operations with the requirements of IFRS (an example of the Republic of Armenia)

PAGES OF HISTORY

  • Danilenko N.I. Treasury of Chelyabinsk region: history, formation and development stages
 14(212) - 2012 April

PROBLEMS OF ACCOUNTING

  • Pankov D.A., Vegera S.G. Accounting methodology: dialectics of scientific cognition and the problem of scientific result
  • Lemeschenko G.L., Temchenko O.S. About correction of mistakes in accounting and the organization reporting

REFORMING of REPORTING

  • Sokolov À.À. Main stages of formation of the consolidated financial statements of the group of the companies
  • Shuklov L.V. Optimization of process of preparation of the international reporting during life cycle of the company

AUTOMATION OF ACCOUNTING

  • Kostin B.A., Konopleva I.A. The concept of standardization of the automated accounting systems

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Syroizhko V.V., Mazurina E.V. IAS 18 "Revenue" and Russian rules of accounting of income: comparative characteristic
 15(213) - 2012 April

Accounting problems

  • Bychkova S.M., Makarova N.N. Accounting policy - private regulations of provision of economic safety
  • Kruzhkova I.I. Property of objects of external accomplishment: account and taxation
  • Predeus N.V. The theoretical analysis of the concepts of static and dynamic accounting

REFORM OF REPORTING

  • Mandroshenko V.M. Features of preparation of consolidated financial statements

PROBLEMS. OPINION. SOLUTIONS

  • Danilenko N.I. Conceptual approaches to creation of uniform system of the state and municipal financial control
  • Pozhidaeva T.A. Comparative characteristic of external (financial) and intra-economic control for activity of organization

Foreign experience

  • Lagovski A.A., Gritsishen D.A., Gritsishen D.A. International models of regulating of reporting on company’s sustainable development (to be continued)
  • Babayeva Z.H. Government regulation and development of accounting in Japan
 16(214) - 2012 April

REFORMING of REPORTING

  • Gorshcova N.Â. Historical development of consolidated accounting and reporting in the Russian Federation

PROBLEMS OF ACCOUNT

  • Druzhilovskaya E.S. Improvement of technique of an assessment of intangible assets in accounting
  • Shalaeva L.V. Actual problems of formation of the modern concept of the administrative account

AUTOMATION OF ACCOUNTING

  • Mironova Y.M. Automation of process of preparation of the reporting on the International Standards

Taxation

  • Panskov V.G. Tax control: problems are solved, questions are remain

FOREIN EXPIRIENS

  • Evdokimov V.V., Lagovskaya E.A., Gritsishen D.A. International models of regulating reporting on company’s sustainable development
  • Kuter K.M. About the main advantage of the Venetian method
 17(215) - 2012 May

PROBLEMS OF ACCOUNTING

  • Accounting of natural capital and of the true costs
  • Modeling of system of the administrative account of export operations in the conditions of adaptation to the IRFS international standards of the financial reporting
  • Operational management review of production processes in agriculture

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Management accounting in construction holdings according to principles of IFRS
  • The concept of creation of working book of accounts on IFRS and RSBU for formation of information on segments in the oil companies

AUDIT ACTIVITY

  • Improved methods of preliminary analysis of the reporting organizations taxpayers on the basis of standardized analytical procedures
  • The auditor's report: historical and international aspect of regulatory

PROBLEMS. OPINIONS. SOLUTIONS

  • Priorities for development of national accounting system in the modernization of the Russian economy

Taxation

  • Tax incentives for an alternative energy in Europe
 18(216) - 2012 May

PROBLEMS OF ACCOUNT

  • Engineering accounting and management of economic processes

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Stages of reforming of registration principles, classifications and estimations of cost of financial instruments

REFORMING of REPORTING

  • Features of the analysis of the new accounting reporting (balance and report on profits and losses)

Taxation

  • Features of the income tax of physical persons in Russia

PROBLEMS.OPINIONS. DECISIONS

  • Accounting (financial) reporting in the light of RSBU and IFRS
  • Features for determining the economic effectiveness of outsourcing on railway transport enterprises

PAGES OF HISTORY

  • Stages of the regulation of the accounting and reporting in the country of English American model
 19(217) - 2012 May

PROBLEMS OF ACCOUNT

  • International and domestic experience of development of strategic accounting
  • Analysis of budget implementation of an industrial enterprise in the management accounting

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Sources of information for determining of fair value in the Russian market

REFORM OF REPORTING

  • Current trends in representation of corporate social reporting

AUDIT ACTIVITY

  • Fraudulent preparation of financial reporting: institutional aspect

PROBLEMS. VIEWS. DECISIONS

  • Presentation and disclosure in the first IFRS reporting

Taxation

  • Improvement of taxation of income of rural population

Foreign experience

  • The report on changes in own capital in the conditions of industrial and innovative development of Kazakhstan
  • Environmental information in financial statements of Ukrainian enterprises
 20(218) - 2012 May

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Control and evaluation of search assets according to the requirements of Accounting Standards 24/2011 and principles IAS 36, IFRS 6

PROBLEMS OF ACCOUNTING

  • Problem of method in theory and practice of tax account
  • Controlling as a tool of effective management in the building industry

Taxation

  • Types of tax offences and sanctions for their commission

AUDITOR ACTIVITY

  • Audit science on background of crisis in economy: priority trends of development and subject of research

FOREIN EXPIRIENS

  • Tax policy of leading foreign countries: contemporary aspects
  • Development of theoretical and methodical bases of Islamic accounting model
 21(219) - 2012 June

Account problems

  • Integration of financial and tax accounting of the formation of information on income and expenses of organization
  • Modern management systems of expenses as the major toolkit of strategic administrative account
  • Modeling of influence of the product range on the main indicators of the enterprise

AUDITOR ACTIVITY

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

PROBLEMS. OPINION. SOLUTIONS

  • Formation and the recording in accounting of cost of fixed assets according to requirements of international standards of the financial reporting

Taxation

  • Tax privileges for subjects of small and medium-sized businesses

Foreign experience

  • Ideals and norms of accounting scientific cognition: view from Ukraine

History pages

  • Reform activities S.U. Witte in the area of finance and taxes
 22(220) - 2012 June

REFORM OF REPORTING

  • Net assets calculation: new problems and solutions

Account problems

  • Human resources accounting as a factor in increasing investment attraction of Russian professional sport clubs
  • Problems of account and analysis of expenses at realization of prospecting works and way of their optimization

ACCOUNT AUTOMATION

  • Use of advanced information technologies in accounting

PROBLEMS.OPINIONS. SOLUTIONS

  • Assessment of state of accounts receivable and accounts payable in agricultural holdings
  • Essential and specific aspects of accountant's professiogramm

Taxation

  • Paradoxes of the Russian system of taxation

Foreign experience

  • Features and problems of convergence of national and international standards of account and reporting in Ukraine
 23(221) - 2012 June

On the way to international standards

  • Problems of an initial assessment of investment real estate: comparative analysis of International Financial Reporting Standards (IFRS) and Russian Accounting Standards (RAS) principles

REFORMING of REPORTING

  • Integration schemes of conceptual bases of financial statements in IFRS and Russian accounting

PROBLEMS OF ACCOUNT

  • Trajectory of previous development in design of institutes of accounting
  • Bases of classification of expenses in system of strategic administrative account

AUDITING

  • Quality of audit: concept and assurance in russian audit organizations

Taxation

  • Indicators of efficiency of special modes of business taxation

PROBLEMS. OPINIONS. SOLUTIONS

  • Debatable question of essence of concept "budgeting"
 24(222) - 2012 June

REFORMING of REPORTING

  • Formation of report on changes of capital of organizations according to new requirements of RAS and IFRS

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • IFRS for small and medium business

Account problems

  • Innovation activity as the object of administrative calculation
  • Problems of classification and accounting of waste products and by-products in the flour-grinding industry

Taxation

  • Internal loan as mechanism of distribution of cash flows in corporate systems
  • Features of formation of accounting policies with a view of taxation in non-state educational institutions

PROBLEMS. OPINIONS. SOLUTIONS

  • Features of classification of financial instruments

FOREIN EXPIRIENS

  • Financial assets and financial obligations in the context of ISFR (NSFR 2)
 25(223) - 2012 July

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Methodological basis of accounting of hedging

Accounting problems

  • Strategic management accounting and theory of fuzzy sets
  • Evolutionary processes in sphere of economic planning as theoretical aspect of definition of place of budgeting in functional of financial management

Taxation

  • Analysis of harmonization of indirect taxes in CIS and the Customs union

Credit organizations

  • Practical value of studying of IFRS projects for credit organizations

AUDITING

  • Improvement and development of internal audit in system of executive power on an example of bodies of Federal treasury

Foreign experience

  • Provision of future expenses and payments: methodological problems of accounting
 26(224) - 2012 July

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Right of use as criterion for recognition of elements of intellectual capital
  • Influence of institutional interrelations on formation of fair value as base paradigm of conceptual bases of financial statements

PROBLEMS. OPINION. SOLUTIONS

  • Internally created business reputation of company as conditional asset

AUDITING

  • Features of formation and stages of audit development in the Russian Federation

Taxation

  • Prospects for increasing tax burden in the Russian Federation

Foreign experience

  • Features of accounting and statements of insurance companies in Ukraine
 27(225) - 2012 July

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Issues of comparability of registration data at leasing operations

ACCOUNT AUTOMATION

  • Use of information technologies for formation of reporting on IFRS

Account problems

  • Logic model of strategic management account
  • Improving the system of management accounting in aquaculture organizations
  • Lease contract of forest land for harvesting as object of financial accounting

Taxation

  • Minimization of income tax for physical persons using the support method

Foreign experience

  • Value reporting as innovative approach of information support of inquiries of groups of interested persons: advantages and shortcomings

History pages

  • Financial and economic development of Mesopotamia
 28(226) - 2012 July

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Directions of rapprochement of accounting of tax liabilities in Russia with requirements of the IFRS
  • Fair value accounting and financial crisis

Account problems

  • Strategic planning and budgeting as basic elements of modern control system
  • Accounting principles determining use of professional accountant judgment in the conditions of transition to International Financial Reporting Standards

Taxation

  • Approaches to assessment of definition of optimum tax load of subject of business activity

FOREIN EXPIRIENS

  • USA: experience of organization of examination in tax authorities
 29(227) - 2012 August

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Problems of formation of systematized information on stocks in domestic and foreign financial statements

Account problems

  • Improvement of technique of distribution of indirect expenses of agricultural organizations
  • Organization of management accounting in enterprise in modern conditions
  • Account of biological expenses for agricultural production

Legal regulation

  • Currency regulation and currency control: problems of payments in holding companies

PROBLEMS. OPINION. SOLUTIONS

  • Preparation of budget estimates of income-generating activities of state-owned institutions of penal system

Foreign experience

  • Islamic doctrine of economy as environment of formation and development of Islamic accounting model
 30(228) - 2012 August

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Problems of relevance assessments of financial sustainability of agribusiness in transition to IFRS

Account problems

  • Accounting of hedging by forward contracts
  • Formation of information base of analysis of efficiency of import operations in system of management accounting of foreign trade activity

REFORMING of REPORTING

  • Methodology of formation of balance sheet and transition to the International Standards of accounting reporting

AUDIT ACTIVITY

  • Issues of checking financial investments

Taxation

  • To question on development of tax system of the Russian Federation in conditions of economic modernization

FORUMS. CONGRESSES. CONFERENCES

  • Modern perspectives on accounting and its problems
 31(229) - 2012 August

Anniversary

  • The Voronezh Agricultural University named after Emperor Peter I - 100 years!

Accounting problems

  • Development vector of active-adaptive accounting system in agro-industrial complex
  • Issues of unification of accounting policies in corporate system of service sphere
  • Accounting for hedging futures transactions

Taxation

  • Comprehensive approach to evaluating the effectiveness of fiscal policy in the regions
  • Main trends of tax policy in the European countries

PROBLEMS. OPINION. SOLUTION

  • Statement of cash flows: context of RAS and IAS

Foreign experience

  • Accounting for profit distribution in Ukraine
 32(230) - 2012 August

PROBLEMS OF ACCOUNTING

  • Information and analytical providing investments into automated information systems Transition period
  • Improvement of technique of accounting assessment of fixed assets

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Principles of recognition and estimation of biological assets

AUDIT ACTIVITY

  • Principles and order of working out of Federal standards of audit

PROBLEMS. VIEWS. DECISIONS

  • Motives and methods of identifying deliberate understatement of profits as a form of fraud in financial statements

Legal regulation

  • Formation of concept "service" in the system of ISO application to audit

Taxation

  • Taxation

FOREIN EXPIRIENS

  • Procedure of financial statements' transformation in process of estimating company's value: analysis of world practice
 33(231) - 2012 September

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Theoretical and methodological problems of subsequent measurement of investment property on basis of initial cost

Accounting problems

  • Provision for environmental restoration in oil and gas field: practical nuances of calculation
  • Formation of integrated system of accounting for costs and cost of goods soft drink industry

Taxation

  • Tax, collecting and tax system: economic, historical and legal aspects
  • Basic principles and questions of methodology of reflection in accounting of profit tax of organizations on consolidated group of taxpayers

AUDITOR ACTIVITY

  • Analysis of modern techniques of definition of audit cost
 34(232) - 2012 September

Account problems

  • Methodology development and implementation of unified standard management accounting in condition of accounting process automation
  • Hedge accounting of swap operations

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • About application of IFRS in public sector of Russian economy

PROBLEMS. OPINIONS. SOLUTIONS

  • Ecologization livestock in the globalization and the development of international accounting

AUDIT ACTIVITY

  • Audit evolution as science and practical activities

History pages

  • Financial accounting: in the beginning
 35(233) - 2012 September

Accounting problems

  • Institutional analytical aspects of accounting information about business development
  • Features of management accounting and reporting in trade organizations
  • Choice of the variant of contractual relations with raw materials suppliers of the fish processing enterprise

AUTOMATION OF ACCOUNTING

  • Integration of automated control systems of company business processes as component of unified standard of management accounting

AUDITOR'S ACTIVITIES

  • Conclusions and reporting the results of audit of efficiency business entities

PROBLEMS. OPINIONS. SOLUTIONS

  • Features of analysis of fixed assets and financial investments based on new forms (notes to the balance sheet and the profit and losses)

Foreign experience

  • Objects of accounting for operations with atmospheric air: experience of Ukraine
 36(234) - 2012 September

PROBLEMS OF ACCOUNTING

  • Technique of creation of unified directories of analytical accounting of business processes of company
  • Priority directions of strategic accounting of expenses in geological exploration

REFORMING of REPORTING

  • Formation and disclosure of information problems according to activity segments in financial reporting of organizations
  • Segmental reporting of corporate groups: method of forming and analysis of features

Taxation

  • Methodology of mining taxation
  • Methodical aspects of tax deductions application (personal income tax) in decisions of the Constitutional court of the Russian Federation

PAGES OF HISTORY

  • Account book Genoese commune for 1340: New study results (to be continued)
 37(235) - 2012 October

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Hedging account: present state and prospects
  • Problem of quality of accounting information in Russian and International standards

Account problems

  • Theoretical bases of formation of model of account of external economic intra group transactions

REFORM OF REPORTING

  • Risk prediction consequences contingencies - calculation and disclosure in financial statements

Taxation

  • Conceptual basis of tax policy as complex economic category

PROBLEMS. OPINIONS. SOLUTIONS

  • Accounting of capitalized expenses on loans according to the IFRS

PAGES OF HISTORY

  • The account book of the Genoa commune for 1340: new results researches (end)
 38(236) - 2012 October

Account problems

  • Accounting of adjustments of financial investments' value
  • "Boiler" accounting models as basis of conversion method

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Features of account import operations in conditions of adaptation to IFRS

REPORTING OF REFORMING

  • System of the balanced indicators as instrument of preparation corporate sustainability reporting

PROBLEMS. OPINION. SOLUTIONS

  • Calculation of prime cost as element of management of profit of manufacturing enterprise

Taxation

  • About problems and prospects of introduction of real estate tax in the Russian Federation

History pages

  • The first synthetic balance sheets - ideology veiling credentials (to be continued)
 39(237) - 2012 October

Account problems

  • Management accounting: stages of formation, present state and lines of development

REFORMING of REPORTING

  • Evolutionary stages of financial reporting in the Russian Federation

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Application problems of IFRS provisions 4 «Insurance Contracts»

AUDITOR ACTIVITY

  • Auditor check of difference in exchange rates

Taxation

  • Problems of tax base at the regional and local levels

Foreign experience

  • Accounting for investment property transactions in Ukraine: prospects of development

History pages

  • First synthetic balances - the ideology of veiling credentials (to be continued)
 40(238) - 2012 October

Account problems

  • Capitalization of expenses in the accounting of investment and construction activity
  • Use of Inkoterms system at definition of transition moment of property right

AUDIT ACTIVITY

  • Audit of fraud: concept and essence
  • Economic efficiency of audit in bankruptcy procedures

Taxation

  • Tax control of transfer pricing: problems, innovations of legislation and tendency of increase of efficiency
  • Financial and tax consolidation: similarities and differences

PROBLEMS. VIEWS. DECISIONS

  • Introduction of algorithm of budget execution - condition of effective management of monetary turn of tenterprise

FOREIN EXPIRIENS

  • Behavioral approach in accounting: foreign experience
 41(239) - 2012 November

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Receivables assessment in the Russian and international account
  • Features of tax accounting of foreign trade activity in conditions of convergence of the Russian standards to IFRS

Account problems

  • Reserves of improved accounting and reporting by commercial organizations in Russia
  • Definition and classification of intangible assets

Legal regulation

  • Influence of contractual policy on taxation of organizations

Taxation

  • RETRACTED: Concept of formation of multilevel tax policy

Foreign experience

  • Islamic accounting model in overcoming the social and economic consequences of globalization
 42(240) - 2012 November

Account problems

  • Improvement of accounting of funds of target financing in according to requirements of WTO and IFRS
  • Problem questions the organization of accounting in creating consolidated group of taxpayers

AUTOMATION OF ACCOUNTING

  • Use of modern information technologies to increase the efficiency of corporation management

AUDIT ACTIVITY

  • Classification of financial statement assertions for purposes of audit

Taxation

  • Application of special tax regimes in public-private partnership agreements in the Russian Federation

Foreign experience

  • Development of methodical approaches to estimating quality of activity of internal control subjects: application of qualimetric methods

PROBLEMS. OPINIONS. SOLUTIONS

  • Accounting policy in according to the new Federal Law "On Accounting"

PAGES OF HISTORY

  • History of budgeting
 43(241) - 2012 November

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Valuation of receivables in financial statements
  • Historical review of concept of fair value

PROBLEMS. OPINIONS. SOLUTIONS

  • Accounting of provisions in the international practice
  • Econometric modeling of financial efficiency of enterprises relating to economic activity "Communication"

AUDIT ACTIVITY

  • Optimization of action based on auditor evaluation of sufficient audit evidence and laboriousness process of collecting

Taxation

  • Economic potential of tax stimulate activity of enterprises
  • Registration policy of organizations as tool of tax regulation

History pages

  • Balance equalities and equations in history of Russian accounting
 44(242) - 2012 November

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Methodology of cash flow hedge accounting

PROBLEMS OF ACCOUNTING

  • Modeling of process approach for management accounting
  • Facts and economic life as objects of accounting

AUDIT ACTIVITY

  • The method of audit risk-management

PROBLEMS. VIEWS. DECISIONS

  • Methodological features of analysis of consolidated financial statements

FOREIN EXPIRIENS

  • Modern state of corporate governance: prerequisite of corporate conflicts
 45(243) - 2012 December

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Accounting of obligations of organizations in systems of the Russian and international standards: theoretical aspect
  • Separate issues of accounting of client capital

Account problems

  • Account of cash flows hedging on forward and futures operations

AUDIT ACTIVITY

  • Essence, classification and features of analytical procedures application in audit activities
  • Concretization of planning check according to features of audit objects
  • Forming and standardization of internal audit in commercial organizations
  • Role and content of pre-planning audit

Taxation

  • Tax system and its impact on the investment
 46(244) - 2012 December

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • Ñonceptual framework of accounting policy in systems of Russian and international standards

Account problems

  • Improving accounting policies to improve efficiency of assets trade organization
  • Order accounting of reserve on doubtful debts in the agricultural organizations
  • Account of transactions with option contracts

AUDIT ACTIVITY

  • Essence and principles of internal control in organizations of wholesale and retail trade

Taxation

  • Analysis of legislation regarding Russian special tax in 2013
  • Features of taxation the tax to mining operations of largest gold miners of Russia
 47(245) - 2012 December

ON THE WAY TO THE INTERNATIONAL STANDARDS

  • National and the International Financial Reporting Standards in construction organizations

Account problems

  • Institutional approach in accounting of labor cost
  • Management accounting of supply business process

AUTOMATION OF ACCOUNT

  • Automation of account and analysis support of labor costs management

AUDITOR'S ACTIVITIES

  • Methodological approach to problems of control quality of audit services

Foreign experience

  • Management of liquidity and efficiency in public sector: Russian and Swedish models
  • Property taxation: international experience and Russian prospects

History pages

  • Algorithm for linear depreciation in the Middle Ages
 48(246) - 2012 December

PROBLEMS OF ACCOUNT

  • System of normative-legal regulation of accounting of construction: Russian practice and international experience
  • Comparative analysis of definitions of construction organizations in the Russian and international practice

Taxation

  • Taxation of innovation activities of enterprises in Russia: problems and directions of perfection

AUDIT ACTIVITY

  • Interrelation premises of the financial statements and audit principles

PROBLEMS. VIEWS. DECISIONS

  • Accounting method: author look

PAGES OF HISTORY

  • The earliest record of depreciation on accounts of double-entry bookkeeping
 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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Vol. 27, Iss. 3
March 2024

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