Home  Journals  International Accounting  6(348) - 2015 February

Problems of financial accounting and reporting in publications of modern scientists

Available online: 18 April 2015

Subject Heading: SCHOLAR DISPUTE

JEL Classification: 

Pages: 52-68

Importance The reform of the Russian financial accounting and reporting rests on scholarly works, thus making particularly essential the critical review of pertinent research in the publications of modern scientists.
     Objectives The objective of the study is to generalize and systematize the most important and promising development trends in financial accounting and reporting at the present stage.
     Methods In this paper, I review and systematize various academic standpoints on the challenges of modern accounting and reporting, using the methods of analysis, synthesis, comparison, grouping, and summarizing.
     Results I have analyzed the topics and content of scientific publications presented in a number of well-known journals specializing in accounting over 2014 - early 2015. As a result, I propose a review of the directions of academic research conducted by modern scholars, systematized the topics describing the most relevant problems existing at the present stage of accounting and reporting development. The obtained findings may be useful for graduate students and young scientists in their search for scientific papers on the subject of interest. The presented materials may help select research topics, study the degree of development of certain problems, and identify the most pressing areas for further research.
     Conclusions and Relevance I conclude on the emerging the radically new areas of modern research in the sphere of financial accounting and reporting, and the in-depth study of problems arising as the requirements for accounting and reporting evolve.

Keywords: financial accounting, financial reporting, International Financial Reporting Standard

References:

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82. Monako O.V. Poluchenie imushchestva vo vremennoe bezvozmezdnoe pol'zovanie: bukhgalterskii uchet i nalogovye posledstviya [Receipt of property for temporary free use: accounting and tax implications]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Noncommercial Organizations, 2014, no. 16, pp. 16–19.
83. Monako O.V. Poryadok otrazheniya v bukhgalterskom uchete byudzhetnogo uchrezhdeniya operatsii po razdeleniyu ob"ekta osnovnykh sredstv [Accounting procedure for operations on separation of property, plant and equipment by a budget-funded entity]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Noncommercial Organizations, 2014, no. 20, pp. 11–13.
84. Morozova E.V. Uchet zatrat i obyazatel'stv po okhrane, zashchite i vosproizvodstvu lesov v lesozagotovkakh [Accounting for expenditures and liabilities for the protection, preservation and reproduction of forests in timber harvesting]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 8, pp. 11–18.
85. Neelova N.V. Zatraty na innovatsii v bukhgalterskoi i statisticheskoi otchetnosti organizatsii [Cost of innovation in accounting and statistical reporting of organizations]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 33, pp. 43–54.
86. Nikitina V.Yu. Vybytie osnovnykh sredstv: uchet i nalogooblozhenie [Fixed assets disposal: accounting and taxation]. Bukhgalterskii uchet = Accounting, 2014, no. 1, pp. 41–46.
87. Nikitina V.Yu. Uchet i nalogooblozhenie u lizingodatelya [Accounting and taxation by the lessor]. Bukhgalterskii uchet = Accounting, 2014, no. 3, pp. 42–49.
88. Nikitina V.Yu. Uchet i nalogooblozhenie u lizingodatelya [Accounting and taxation by the lessor]. Bukhgalterskii uchet = Accounting, 2014, no. 4, pp. 30–34.
89. Nikitina V.Yu. Uchet i nalogooblozhenie u lizingopoluchatelya [Accounting and taxation by the lessee]. Bukhgalterskii uchet = Accounting, 2014, no. 5, pp. 27–36.
90. Nikitina V.Yu. Uchet materialov [Accounting for supplies]. Bukhgalterskii uchet = Accounting, 2014, no. 6, pp. 27–33.
91. Nikolaev S.A. Varianty raschetov s podryadchikom [Options of settlements with contractors]. Bukhgalterskii uchet = Accounting, 2014, no. 3, pp. 32–42.
92. Nikolaev S.A. Ispravlenie oshibok [Correction of errors]. Bukhgalterskii uchet = Accounting, 2014, no. 5, pp. 40–48.
93. Ovchinnikova E.D., Koroleva E.N. Otrazhenie v bukhgalterskom uchete stoimosti imushchestva, peredannogo v ustavnyi fond [Accounting for the cost of property transferred to the authorized fund]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Noncommercial Organizations, 2015, no. 1, pp. 15–18.
94. Ovchinnikova S.Yu. Osobennosti ucheta raskhodov organizatsii, svyazannykh s oplatoi uslug [Specifics of accounting for organization’s costs associated with service payments]. Bukhgalter i zakon = Accountant and Law, 2014, no. 1, pp. 15–19.
95. Pavlyuchenko T.N. Transaktsionnye raskhody strakhovoi kompanii kak osobaya kategoriya bukhgalterskogo ucheta [Transaction costs of an insurance company as a special accounting category]. Vse dlya bukhgaltera = All for Accountant, 2014, no. 1, pp. 33–35.
96. Panchenko T.M. Bonusy i premii ot postavshchikov: bukhgalterskii i nalogovyi uchet [Bonuses and premiums from vendors: financial and tax accounting]. Bukhgalterskii uchet = Accounting, 2014, no. 9, pp. 28–34.
97. Panchenko T.M. Tovarnyi kredit: uchet i nalogooblozhenie [A commodity loan: accounting and taxation]. Bukhgalterskii uchet = Accounting, 2015, no. 1, pp. 30–38.
98. Parasotskaya N.N., Khanova A.S. Uchet i nalogooblozhenie tollingovykh operatsii (peredacha syr'ya na pererabotku drugim predpriyatiyam) [Accounting and taxation of tolling operations (transfer of raw materials for processing to other businesses)]. Bukhgalter i zakon = Accountant and Law, 2014, no. 4, pp. 7–13.
99. Petrova V.Yu. Kredity i zaimy: uchet i nalogooblozhenie [Credits and loans: accounting and taxation]. Bukhgalterskii uchet = Accounting, 2014, no. 3, pp. 27–32.
100. Petrova V.Yu. Otsenka gotovoi produktsii: bukhgalterskii i nalogovyi uchet [Finished goods evaluation: financial and tax accounting]. Bukhgalterskii uchet = Accounting, 2015, no. 1, pp. 21–27.
101. Plotnikov V.S., Pakhomov A.S. “Rezerv” na vosstanovlenie stoimosti osnovnykh sredstv [A ‘provision’ for fixed assets’ cost recovery]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 8, pp. 2–13.
102. Plotnikov V.S., Pakhomov A.S. Depozit chistoi pribyli i bukhgalterskie rezervy [Deposit of net profit and accounting reserves]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 20, pp. 18–26.
103. Plotnikov V.S., Pakhomov A.S. Sovremennyi vzglyad na otsenochnyi kapital v sootvetstvii s kontseptsiei podderzhaniya kapitala [Modern view on the estimated capital under the concept of capital maintenance]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 41, pp. 29–40.
104. Polenova S.N. Klassifikatsiya raskhodov v sebestoimosti produktsii, rabot, uslug [Classification of expenses in the cost of products, works and services]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Noncommercial Organizations, 2014, no. 11, pp. 2–7.
105. Polenova S.N. Raskhody, vklyuchaemye v sebestoimost': sostav i pravila priznaniya [Expenses included in the cost: the composition and rules for recognition]. Vse dlya bukhgaltera = All for Accountant, 2014, no. 1, pp. 3–8.
106. Polenova S.N. Transaktsionnye izderzhki: voprosy gruppirovki i bukhgalterskogo ucheta [Transaction costs: issues of grouping and accounting treatment]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 7, pp. 2–11.
107. Polenova S.N. Uchet pryamykh i kosvennykh raskhodov v sebestoimosti produktsii, rabot, uslug [Accounting for direct and indirect costs in the cost of products, works and services]. Vse dlya bukhgaltera = All for Accountant, 2014, no. 2, pp. 2–7.
108. Samoilyuk O.S., Rodyushkin S.N. Poryadok ucheta zatrat na priobretenie spetsodezhdy v bukhgalterskom i nalogovom uchete [Accounting treatment of the cost of purchase of special clothing in financial and tax accounting]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Noncommercial Organizations, 2014, no. 15, pp. 17–20.
109. Samusenko S.A. Intellektual'nyi kapital kak ob"ekt ucheta: novye aspekty [Intellectual capital as an accounting item: new aspects]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 42, pp. 23–35.
110. Selezneva I.P., Knyazeva O.P. Aktual'nye problemy ucheta amortizatsii osnovnykh sredstv [Current problems of fixed assets depreciation accounting]. Bukhgalter i zakon = Accountant and Law, 2015, no. 1, pp. 2–9.
111. Sinyanskaya E.R. Problemy raspredeleniya zatrat na personal po klassifikatsionnym priznakam rossiiskikh i mezhdunarodnykh standartov ucheta [Problems of personnel cost assignment by classification criteria of Russian and International Accounting Standards]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 1, pp. 2–11.
112. Slobtsova O.I. O spisanii beznadezhnoi debitorskoi zadolzhennosti [On writing-off uncollectable receivables]. Bukhgalterskii uchet = Accounting, 2014, no. 5, pp. 14–16.
113. Snegireva L.I. Sobstvennye aktsii: pokupka, pereprodazha, annulirovanie [Treasury shares: purchase, resale, cancellation]. Bukhgalterskii uchet = Accounting, 2014, no. 6, pp. 42–46.
114. Sotnikova L.V. Uchet ispol'zovaniya chistoi pribyli [Accounting for the net profit use]. Bukhgalterskii uchet = Accounting, 2014, no. 5, pp. 80–86.
115. Sotnikova L.V., Parasotskaya N.N. Osnovnye problemy bukhgalterskogo ucheta i nalogooblozheniya iskusstvenno sozdannykh zemel'nykh uchastkov [Key problems of accounting and taxation of artificially created land plots]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Noncommercial Organizations, 2014, no. 20, pp. 2–10.
116. Spirina I.V. Uchet raskhodov na komp'yuternye programmy [Accounting for expenses for computer programs]. Bukhgalterskii uchet = Accounting, 2014, no. 1, pp. 29–32.
117. Suslova Yu.A. Spisanie osnovnykh sredstv: uchet i nalogooblozhenie [Fixed assets write-off: accounting and taxation]. Bukhgalterskii uchet = Accounting, 2014, no. 9, pp. 42–48.
118. Sukhanov A.M. Razukrupnenie osnovnykh sredstv [Divestiture of fixed assets]. Bukhgalterskii uchet = Accounting, 2015, no. 2, pp. 84–87.
119. Tokar' E.A. Uchet lizingovogo imushchestva [Accounting for lease property]. Bukhgalterskii uchet = Accounting, 2014, no. 12, pp. 82–86.
120. Fiapshev A.B., Fiapsheva N.M., Bekshokov T.V. Amortizatsionnaya politika organizatsii na sovremennom etape [Depreciation policy of organizations at the present stage]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 11, pp. 13–20.
121. Fomicheva L.P. Raspredelenie dokhodov po dogovoram, perekhodyashchim s odnogo goda na drugoi [Revenue division under agreements carried forward from one year to another]. Bukhgalterskii uchet = Accounting, 2015, no. 1, pp. 38–46.
122. Fomicheva L.P. Uchet somnitel'nykh i beznadezhnykh dolgov [Accounting for doubtful and bad debts]. Bukhgalterskii uchet = Accounting, 2014, no. 4, pp. 20–23.
123. Frolova M.V. Komandirovki za rubezh: uchet i nalogooblozhenie [Business trips abroad: accounting and taxation]. Bukhgalterskii uchet = Accounting, 2014, no. 3, pp. 109–113.
124. Khitrova S.G. Kreditnye i faktoringovye dogovory [Credit and factoring agreements]. Bukhgalterskii uchet = Accounting, 2015, no. 1, pp. 66–70.
125. Shevkhuzhev D.M. Metodika ucheta zatrat na proizvodstvo vinodel'cheskoi produktsii na osnove ee kachestva [Accounting treatment of expenses for wine production based on its quality]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 8, pp. 19–23.
126. Shlyapnikova E.A., Vladimirova A.V. Adaptatsiya ucheta biologicheskikh aktivov k upravleniyu effektivnost'yu sel'skokhozyaistvennoi deyatel'nosti [Adapting biological assets accounting to agriculture performance management]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, no. 11, pp. 32–42.
127. Shchadilova S.N. Istochniki i operatsii s kapitalom predpriyatiya. Rezervy [Sources and transactions with business capital. Reserves]. Bukhgalter i zakon = Accountant and Law, 2014, no. 3, pp. 20–24.

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