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Method of estimation of assets in accounting

Druzhilovskaya E.S. Lecturer of department “Accounting, economic analysis and audit”, Nizhny Novgorod State University named after N. Lobachevsky ( druzhilovskaya@yandex.ru )

Journal: International Accounting, #7, 2012

The current problems of inventory accounting are analyzed. On the basis of the conducted research by the author offers improvement of method of an estimation of assets.


Specifics of regulatory control over the accounting process in public institutions

Druzhilovskaya T.Yu. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( druzhilovskaya@yandex.ru )

Druzhilovskaya E.S. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( druzhilovskaya@yandex.ru )

Maslova T.S. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( maslova-finfak@mail.ru )

Journal: International Accounting, #23, 2016

Importance The research focuses on issues of reforming the regulatory control over accounting in public and municipal institutions.
Objectives We outline our recommendations for developing the regulatory control in public and municipal institutions.
Methods The research employs a critical analysis of the current regulation of accounting in public institutions, compares various viewpoints on the issues.
Results We found unstipulated aspects of the regulation of the accounting process in public institutions and suggested approaches to further development of theoretical principles of such regulation. We advice to classify its levels and evaluate changes to be made under draft federal accounting standards for public institutions. We substantiated challenging issues of the preparation of such documents and indicated how the regulatory control should be improved in this respect.
Conclusions and Relevance Currently, the laws provide an insufficient framework for the accounting process in public institutions. To further develop regulatory control in public institutions, the theoretical principles and methodological aspects should be refined and advanced. If federal accounting standards are adopted for public institutions and properly practiced, it will substantially increase the reliability of accounting and reporting data in the sector. The findings are of applied and theoretical significance for financial accounting.


Modern problems of inventory valuation in RAS and IFRS and their solutions

Druzhilovskaya E.S. Lecturer, the Department of Accounting, Economic Analysis and Audit, the Nizhny Novgorod State University named after N.I.Lobachevski ( druzhilovskaya@yandex.ru )

Journal: International Accounting, #38, 2013

In the article the modern problems of inventory valuation in the Russian and International Accounting are investigated. On the basis of the carried-out analysis the proposals on the solution of the revealed problems are presented.


A critical analysis of novelties in regulating the formation of accounting policies by public organizations

Druzhilovskaya T.Yu. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( druzhilovskaya@yandex.ru )

Druzhilovskaya E.S. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( druzhilovskaya@yandex.ru )

Maslova T.S. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( maslova-finfak@mail.ru )

Journal: International Accounting, #11, 2018

Subject This article discusses the novelties in regulating the way public organizations set up their accounting policies.
Objectives The research evaluates implications of the new federal standard for public organizations since it governs the formation of their accounting policies.
Methods We conduct a critical analysis of various scholarly stances on issues relating to accounting policies of public organizations, compare the process of setting the Russian and international standards on accounting policies of such organizations.
Results We systematized and summarized various scholarly stances on the formation of accounting policies in public entities. We also compare the regulatory formation of the new federal standard for public entities, Accounting Policy, Estimates and Errors, and the accounting regulation, Corporate Accounting Policy, for entities, other than public ones. The article evaluates novelties in the way accounting policies are set in public entities.
Conclusions and Relevance It is a positive sign in the public accounting regulation that the federal standard, Accounting Policy, Estimates and Errors, has been adopted. The federal standard provides for the convergence of approaches to practices of accounting policy making in the Russian public entities and entities of other sectors. The federal standards has the same effect on the technique a public entity uses to set up its accounting policy in terms of the Russian and international standards. It is reasonable to further improve the way accounting policies of public entities are formed in Russia so as to scrutinize the conceptual framework for such accounting policies. The findings are of applied and theoretical value in financial accounting.


Improvement of technique of an assessment of intangible assets in accounting

Druzhilovskaya E.S. Lecturer of department “Accounting, Economic Analysis and Audit”, Nizhny Novgorod State University named afterN.I. Lobachevsky ( druzhilovskaya@yandex.ru )

Journal: International Accounting, #16, 2012

This article analyzes the current problems of intangible assets accounting. On the basis of the carried-out research by the author offers on improvement of a technique of an assessment of these assets are given


Improvement of technique of accounting assessment of fixed assets

Druzhilovskaya E.S. lecturer of department "Accounting, Economic Analysis and Audit", the Nizhny Novgorod State University named after N.I. Lobachevsky - the National Research University ( druzhilovskaya@yandex.ru )

Journal: International Accounting, #32, 2012

In the article the modern problems of an assessment of fixed assets in accounting are investigated. On the basis of the analysis on improvement of technique of fixed assets assessment the proposals are given.


IFRS 15: new requirements and their correlation with the Russian Accounting Standards

Druzhilovskaya T.Yu. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation ( tdruzhilovskaya@yandex.ru )

Druzhilovskaya E.S. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation ( druzhilovskaya@yandex.ru )

Journal: International Accounting, #15, 2015

Importance The research investigates the provisions of IFRS 15 Revenue from Contracts with Customers designated to supersede IAS 11 Construction Contracts and IAS 18 Revenue.
     Objectives The objective of the research is to analyze new regulations of IFRS 15 Revenue from Contracts with Customers and compare them with the requirements set forth in the Russian accounting regulations.
     Methods This research is based on the comparative analysis, systematization and logic approach.
     Results The article investigates the provisions of IFRS 15 Revenue from Contracts with Customers that present a five-step model for revenue accounting. We determine the correlation of this standard with the Russian accounting principles in relation to revenue.
     Conclusions and Relevance We substantiate the conclusions on that there is no need to actively make the Russian accounting principles concerning revenue converge with IFRS 15 Revenue from Contracts with Customers. We provide our rationale on that such convergence will be more appropriate in the future. The results of the research may be useful for a broad readership who is interested in the Russian and international accounting for revenue. The results may be applied to prepare and improve the relevant accounting regulations, as well as in practices of accounting departments and for training purposes.


Issues of accounting valuation of assets: proceedings of contemporary scholars

Druzhilovskaya E.S. Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( druzhilovskaya@yandex.ru )

Journal: International Accounting, #48, 2015

Importance The article analyzes key contemporary areas of researches into valuation of assets for accounting purposes.
     Objectives The research pursues identifying key issues of asset valuation in accounting as mentioned in contemporary scientific publications.
     Methods The research employs methods of analysis, synthesis, comparison and economic grouping to examine areas for studying accounting valuation of assets.
     Results The article analyzes subjects and contents of scientific publications on asset valuation as released in some renowned journals of accounting. I consequently identified and systematized key contemporary areas of researches into asset valuation in accounting.
     Conclusions and Relevance The materials will be useful to study the elaboration of various issues of asset valuation and determine the most important areas for further studies. The findings can be used by post graduates and beginning scientists so to choose subjects of their researches and select respective scientific proceedings.


Issues of fair value measurement as per proceedings of contemporary scientists

Druzhilovskaya E.S. Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( druzhilovskaya@yandex.ru )

Journal: International Accounting, #25, 2015

Importance Fair value is one of the most controversial types of value and measurement. This aspect is still actively disputed by Russian and foreign scientists. The article reviews the main areas of scientific researches into fair value measurement.
     Objectives The research aims at identifying the key issues of such measurements as presented in contemporary scientific publications.
     Methods Based on the methods of analysis, synthesis, comparison and economic grouping, I point out the key areas of scientific researches into measurement at fair value.
     Results I analyze subjects and contents of scientific publications on fair value measurement as released in some renowned journals of accounting, economic analysis, finance and credit. I identify and systematize the main areas of current researches into fair value and its application.
     Conclusions and Relevance The materials will be helpful in studying various aspects of fair value measurement and determining the most relevant areas of further research. The outcome may be used by postgraduates and young scientists to choose subjects of their researches into the fair value application and find suitable scientific proceedings.


Contemporary accounting issues from analysts' perspective

Druzhilovskaya E.S. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation ( druzhilovskaya@yandex.ru )

Journal: International Accounting, #10, 2015

Importance As accounting data are a basis of economic analysis, the problems of the former have an impact on the quality of the latter. In this regard, the study of accounting issues is very important not only for experts in this area, but also for analysts. Various journals of economic analysis and financial analytics touch upon urgent accounting issues. The article analyzes major trends in contemporary accounting studies presented in the said journals.
     Objectives The aim of the paper is to identify accounting problems discussed in modern publications in the journals writing about economic analysis and financial analytics
     Methods I used the economic grouping method to identify the main areas of studies in the field of accounting.
     Results The article presents an overview of major contemporary areas of research in the field of accounting, which are the most relevant not only for the specialists working in this area, but also for those dealing with economic analysis and financial analytics. The findings may be useful for graduate students and young scientists choosing research topics and searching for scientific papers on the studied topics.
     Conclusions and Relevance The presented materials may be helpful in the study of the degree of elaboration of various accounting problems and in identifying the most important areas for further research.


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