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Accounting system in China: state regulation experience

Babaeva Z.S. Cand.Econ.Sci., the senior lecturer of chair of accounting, the Dagestan state university ( babaeva2@rambler.ru )

Journal: International Accounting, #29, 2011

The accounting system in China is investigated, registration traditions are comprehensively considered, the special attention is given a trade of the bookkeeper in China and its prestigiousness.


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

Babaeva Z.Sh. PhD in Economics, Associate Professor of department "Accounting", the Dagestan State University ( babaevazoia@rambler.ru )

Journal: International Accounting, #42, 2012

In the article the questions of formation and change of accounting policies of the organization according to the new Federal law "On Accounting" are investigated. Also reasonableness of accounting policies and the basic requirements and assumptions that must be observed in the formation and disclosure of accounting policies are considered.


The economic mechanism of formation of amortization resources of the oil-extracting enterprise in modern conditions

Babaeva Z.S. Associate professor, the senior lecturer of chair «Accounting», the Dagestan state university ( babaeva2@rambler.ru )

Rabadanova Z.B. Associate professor, the senior lecturer of chair «Accounting», the Dagestan state university ( jariuat77@mail.ru )

Supuraliev A.A. The chief accountant of Open society NK «Rosneft-Dagneft» ( ram1691@mail.ru )

Journal: Financial Analytics: Science and Experience, #33, 2011

In the article economic problems of formation of depreciation charges of the industrial enterprise are investigated. The conditions influencing formation of real size of initial and regenerative cost of fixed capital and the sum of added amortization are considered. Methods of charge of amortization by standard documents are critically studied and the most effective method from the point of view of accumulation of amortization resources is proved.


New requirements of the Bank of Russia to internal control of credit organizations

Babaeva R.F. Saint Petersburg State University of Economics, St. Petersburg, Russian Federation ( rena@russia.ru )

Journal: Finance and Credit, #20, 2015

Subject The article considers the new requirements of the Bank of Russia to the internal control system functioning in credit organizations that came into force in 2014.
     Objectives The objective of the research is to make a critical assessment of the reorganization of the internal control system implemented by credit organizations based on the said requirements.
     Methods To achieve the objective, I have analyzed the extent of the new rules' compliance with the best international practices formulated in recommendations of the Basel Committee on Banking Supervision on internal controls in banks, which were introduced in 2012, and first of all, the Three Lines of Defense model. I used general scientific methods of knowledge, i.e. the comparative and expert analyses, scientific abstraction and synthesis, the logical approach.
     Results I propose to enhance the reliability of internal controls of Russian credit organizations through creating a new subdivision responsible for regulatory risk management. I have proved that to reorganize the system of internal control by dividing the control functions between the existing internal control service and the new service of internal audit is too costly. Hence, I offer an alternative, namely, to assign an expert responsible for compliance risk monitoring within the internal control service.
     Conclusions and Relevance It is reasonable to introduce the Audit Committee under the Board of Directors into the internal control system of systemically important banks. This will help provide additional monitoring of the internal controls efficiency (in addition to the monitoring performed by the internal control service).


Analyzing reasons for projected long-term growth of real GDP of Russia

Smirnov V.V. I.N. Ulianov Chuvash State University (ChuvSU), Cheboksary, Chuvash Republic, Russian Federation ( v2v3s4@mail.ru )

Mulendeeva A.V. I.N. Ulianov Chuvash State University (ChuvSU), Cheboksary, Chuvash Republic, Russian Federation ( alena-mulendeeva@yandex.ru )

Osipov D.G. I.N. Ulianov Chuvash State University (ChuvSU), Cheboksary, Chuvash Republic, Russian Federation ( denps@mail.ru )

Babaeva A.A. I.N. Ulianov Chuvash State University (ChuvSU), Cheboksary, Chuvash Republic, Russian Federation ( any9196@yandex.ru )

Gorbunova P.G. I.N. Ulianov Chuvash State University (ChuvSU), Cheboksary, Chuvash Republic, Russian Federation ( polina7103@mail.ru )

Journal: Finance and Credit, #11, 2019

Subject The article considers the real GDP growth in Russia within the projected long-term period and analyzes its drivers.
Objectives The aim of the study is to identify reasons for projected long-term growth of Russia's real GDP and to link it up with the ontology through the understanding of changes in economic systems.
Methods The study employs the systems approach, using the techniques of statistical, cluster, and neural network analysis.
Results We identified various systems to assess changes in the GDP of Russia that enable to show its rise and fall. Changes in the nominal GDP of Russia used by the Bank of Russia as a criterion for its assessment make it possible to rationalize the validity of the inflation targeting policy. The combination of inflation targeting and the ‘deleverage’ mechanism applied by the Bank of Russia creates conditions for share price growth in the face of slow pace of investment growth and falling domestic demand. The findings may be helpful for explaining the reasons for changes in the nominal and real GDP of Russia, as well as for educational process.
Conclusions The reasons for the forecast volatility of long-term growth of Russia's real GDP include the targeted reduction of inflation and leverage that caused an increase in stock price in the context of slow investment growth and a fall in domestic demand.


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