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Comparative analysis of changes of normative documents regulating bank activity

Gorodilov M.A. Doctor of Economic Science, Professor, the Department of Accounting, Audit and Economic Analysis, the Perm State National Research University ( gorodilov59@yandex.ru )

Beklemyshev N.A. Graduate Student, the Department of Accounting, Audit and Economic Analysis, the Perm State National Research University ( zx059@inbox.ru )

Journal: Financial Analytics: Science and Experience, #26, 2013

In the article the review and the comparative analysis of changes of the normative documents regulating bank activity in the Russian Federation is carried out. A number of the problems arising before banks with coming into effect of a number of essential changes in the banking legislation, coming into force in 2013 are disclosed.
     By results of the carried-out review the main differences of new provisions and instructions from become invalid are allocated.


Economic nature change of mortgaging collateral by bank

Gorodilov M.A. Perm State National Research University, Perm, Russian Federation ( gorodilov59@yandex.ru )

Nikitina E.B. Perm State National Research University, Perm, Russian Federation ( enika11@yandex.ru )

Journal: Financial Analytics: Science and Experience, #10, 2017

Importance The subject of the article is the changes of collateral nature in certain situations. For instance, when banks take in pledge real estate with the probable inability of borrowers to repay the current loan payments.
Objectives The article aims to find out whether the change of the economic nature of the pledge increases risks to the borrower.
Methods In this study, we used economic and financial inspection of mortgage lending bank conditions.
Results The paper reveals that in terms of insufficient paying capacity of the borrower credit repayments are carried out irregularly. In this case, the payments towards a loan are made by getting non-interest income in the form of excess of the selling price of the pledge object. That is contrary to the economic nature of the credit.
Conclusions and Relevance The non-implementation of lending regulations with banks can lead to a change in the economic nature of collateral. Judicial organs usually take credit organizations' side. This problem may worsen amid economic crisis and take social form. Therefore, judicial and appropriate inspection bodies should examine the compliance with credit principles more closely.


The first time adoption practice of ISA 701, Communicating Key Audit Matters in the Independent Auditor's Report, in Russia

Gorodilov M.A. Perm State National Research University, Perm, Russian Federation ( mag@econ.psu.ru )

Pastukhova E.A. Perm State Humanitarian-Pedagogical University, Perm, Russian Federation ( svetp1107@mail.ru )

Journal: International Accounting, #10, 2018

Subject The article analyzes the reasons why key audit matters are included into auditor's reports.
Objectives The research identifies the most common aspects of auditor's reports including the paragraph of key audit matters.
Methods While preparing the article, we studied 104 auditor's reports following the audit of financial statements for 2016 as compiled by major Russian companies from various sectors.
Results Having summarized the first time adoption practice of ISA 701 in Russia, we conclude that auditing firms applied ISA 701 in the analyzable period to items of accounting and financial reporting, which are exposed to the most substantial misstatement risk due to the high percentage of respective items, uncertainty. Relevant estimates require biased professional judgments of in-house and external specialists and experts.
Conclusions and Relevance ISA 701 is first of all applicable to audit of financial statements prepared by publicly important, public joint-stock companies, whose securities were accepted for organized market. Having analyzed the substantive part of Key Audit Matters in respective audit reports, we found out that there are many audit matters of the highest significance. Revenue recognition, measurement of impairment of fixed assets, valuation and impairment of financial assets and inventories are the most frequent matters.


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