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XXXVI congress of the European Accounting Association

Get'man V.G. Doctor of Economics, Professor, Chairman of Educational-Methodical Council of Universities on specialty "Accounting, Analysis and Audit", Head of the Department of Accounting in Commercial Organizations, the Financial University under the Government of the Russian Federation ( buhuchet@fa.ru )

Journal: International Accounting, #27, 2013

In the article there is material of the XXXVI Congress of the European Accounting Association. The main issues discussed on this forum are considered.


Improving the legal framework of accounting and financial reporting

Get'man V.G. Financial University under Government of Russian Federation, Moscow, Russian Federation ( buhuchet@fa.ru )

Journal: International Accounting, #18, 2014

The article contains an analysis and critical evaluation of the new federal laws and their drafts including supplements and amendments to legislation acts of consolidated financial statements and accounting. The author offers proposals on their improvement.


About accounting and implementation of IFRS in Poland

Getman V.G. doctor of economic sciences, professor, head of the department of accounting of the Financial Academy attached to the Government of the RF

Journal: International Accounting, #6, 2009

At the 25th (jubilee) session of United Nations Conference on Trade and Development that took place in Geneva (Switzerland) from 4 to 6 of November 2008 the lecture Consideration of matters of practical implementation of international financial reporting standards (theme research on Egypt) was heard.


Concerning the matter about international standardization of financial statement of company and audit

Getman V.G. doctor of economic sciences, professor, head of the department of accounting of the Financial Academy attached to the Government of the RF

Journal: International Accounting, #3, 2009

The article considers matters of international standardization of financial statements of companies and audit on the basis of the report of United Nations Conference on Trade and Development Practical limits and considerations of carrying out of international audit standards connected with them presented at the XXV session in Geneva on 4-6 of November, 2008.


Methodology perfection of account of expenses for research and developmental works and restoration of fixed assets

Getman V.G. Doctor of Economics, professor, honored worker of higher school of the Russian Federation, head of department Accounting,chairman of the education-methodical Council universities in Russia Accounting, analysis and audit, Financial University under the Government of the Russian Federation ( buhuchet@fa.ru )

Journal: International Accounting, #47, 2011

In the article valid provisions in the field of the account of expenses for research and development are critically estimated and necessity of their harmonization with norms and the requirements containing in IFRS is proved. Specific proposals on perfection of the account of expenses for restoration of the basic means are brought.


About the practice of implementation of IFRS in separate foreign countries

Getman V.G. doctor of economic sciences, professor, head of the department of accounting of the Financial Academy attached to the Government of the RF

Journal: International Accounting, #1, 2009

The article is devoted to the 25th jubilee meeting of the Intergovernmental work group of experts on international standards of accounting and reporting (UNCTAD) and the Council on trading and development of U.N.O. that was held in Geneva (Switzerland) on 4-6th November of 2008. In the course of operation urgent matters on accounting and financial reporting and also on existing problems in related fields (audit, corporate management, training of accountants and auditors etc.) were considered.


About the practice of implementation of IFRS in separate foreign countries

Getman V.G. doctor of economic sciences, professor, head of the department of accounting of the Financial Academy attached to the Government of the RF

Journal: International Accounting, #2, 2009

The article is devoted to the 25th jubilee meeting of the Intergovernmental work group of experts on international standards of accounting and reporting (UNCTAD) and the Council on trading and development of U.N.O. that was held in Geneva (Switzerland) on 4-6th November of 2008. In the course of operation were considered urgent matters on accounting and financial reporting and also on existing problems in related fields (audit, corporate management, training of accountants and auditors etc.)


Experience and problems of implementation of IFRS in separate foreign countries

Getman V.G. doctor of economic sciences, professor, head of the department of accounting of the Financial Academy attached to the Government of the RF

Journal: International Accounting, #4, 2009

At the 25th (jubilee) session of Intergovernmental group of experts on international standards of accounting and reporting of United Nations Conference on Trade and Development that took place in Geneva (Switzerland) from 4 to 6 of November 2008 the results of researches on four countries were considered.
     In the article the author analyzed materials of the research and drew a conclusion that approaches to adaptation of systems of accounting and financial statement in conditions of market economy used in Poland have several generalities with Russian practice but still quite a lot of differences that are stipulated by not only domestic features and traditions but also various degree of integration of countries into different international structures.


International standardization of accounting and financial reporting at small-scale enterprises

Getman V.G. doctor of economic sciences, professor, head of the department of accounting of the Financial Academy attached to the Government of the RF

Journal: International Accounting, #5, 2009

During the last decade lively discussions and disputes in the world community and first of all among professionals were held concerning the matter whether it is expedient creating international financial reporting standards for small-scale and medium-scale commercial enterprises. In the end after long hesitations and discussions the Council on IFRS made the following decision: to create a simplified variant of IFRS especially for non-public companies (small and medium-scale enterprises) not to insist on ubiquitous obligatory application of those. Russia should demonstrate a reasonable approach to this problem and define its position concerning this matter more precise4 in particular whether IFRS will be applied to small and medium-scale enterprises? The author tried to answer this question in the article.


The statutory framework for employee bonus issues lacks improvement

Get'man V.G. Financial University under Government of Russian Federation, Moscow, Russian Federation ( getmanvg1941@gmail.com )

Journal: International Accounting, #12, 2018

Subject This article considers and discusses the content and interpretation of wage types at the enterprise, their systems and forms, stimulating allowances, presented in federal and local legislative and regulatory acts.
Objectives The article aims to identify areas of concern in the regulatory framework on the employee bonus issues and propose ways to address and improve them.
Methods For the study, I used the methods of comparative analysis, systematization, induction and deduction.
Results Critically assessing the current legislative provisions in the field of employee bonuses, the article justifies the need to adopt a federal law on the participation of employees of economic entities in the profits they create. The article presents certain recommendations to revise the procedure for establishing additional incentives for public-sector employees. It proposes to amend the system of remuneration and incentives of deputies at all levels.
Relevance The results of the study can be applied in the theory and practice of accounting and reporting of commercial and non-commercial organizations.


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