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Peculiarities of Statutory Regulation and Accounting of Non-Circulating Assets of Small Business Entities

Kopylova E.K. Baikal State University, Irkutsk, Russian Federation ( kopylovaek@gmail.com )

Kopylova T.I. Baikal State University, Irkutsk, Russian Federation ( kopylovati@bgu.ru )

Journal: International Accounting, #3, 2018

Subject This article deals with the issues of the methodology of accounting of non-current assets in organizations applying simplified accounting methods.
Objectives The article aims to study the peculiarities of regulation and accounting methods of non-current assets in small business entities.
Methods The research methodology involves analysis, systematization, comparison and generalization of regulatory sources and scientific literature on the subject. The double entry method is used as a special method of research.
Results The article reveals certain contradictions to the norms of the RF legislation in terms of application of simplified accounting methods and offers accounting records on accounting of non-current assets using simplified methods.
Conclusions and Relevance The article summarizes the effect of simplified methods on the formation of the accounting information of a small business entity. The results obtained will be useful for accountants and heads of small business entities in the formation of accounting policy.


The regulation and peculiarities of current assets accounting of small business entities

Kopylova E.K. Institute of Management and Finance, Baikal State University, Irkutsk, Russian Federation ( kopylovaek@gmail.com )

Kopylova T.I. Institute of Management and Finance, Baikal State University, Irkutsk, Russian Federation ( kopylovati@bgu.ru )

Journal: International Accounting, #3, 2019

Subject This article deals with the issues of the methodology of accounting of current assets in organizations applying simplified accounting methods.
Objectives The article aims to study the peculiarities of regulation and accounting methods of current assets in small business entities.
Methods The research methodology involves the methods of analysis, systematization, comparison, and generalization of regulatory sources and scientific literature on the subject. The double entry is used as a special method of research.
Results The article reveals certain contradiction to the norms of the Russian accounting legislation in terms of application of simplified accounting methods. It offers accounting records on current assets accounting using simplified methods. As well, the article presents possible ways to improve the documentation of operations for receipt of inventories of a micro-enterprise. The article provides a comparative analysis of domestic and foreign simplified accounting methods.
Relevance The results obtained can be useful for heads and managers of small business entities and accountants in the formation of accounting policy.


Legal aspects of franchising and specifics of its accounting

Kopylova E.K. Baikal State University of Economics and Law, Irkutsk, Russian Federation ( kopylovaek@gmail.com )

Roi D.V. Baikal State University of Economics and Law, Irkutsk, Russian Federation ( roydv@mail.ru )

Journal: International Accounting, #43, 2014

Importance Franchise deals have a number of advantages, but franchise partners often face difficulties in accounting because of imperfect legislation. This fact determines the relevance of the research. The subject of the study is to review legal aspects of franchising and to identify the specifics of franchise operations accounting.
     Objectives The aim of the study is to examine franchising as a form of civil-law relations, to study the adaptation of franchising in Russia as a commercial concession, and to research the specifics of accounting for franchising transactions. We have used scientific methods, such as analysis and synthesis, and the comparison method. The works of domestic and foreign scientists dedicated to the study of accounting problems and the civil law served as the methodological basis of the research.
     Results Using the comparative analysis of IAS 38 "Intangible Assets", Russian Accounting Regulation 14/2007 "Accounting for intangible assets", the civil legislation of the Russian Federation, and foreign and domestic experience of franchise accounting, we have analyzed the legal characteristics of a commercial concession agreement and studied the specifics of franchisor and franchisee accounting. We proposed an organization of analytical accounting for franchise operations at party to the franchise agreement. Given the franchise agreement specifics, we have presented recommendations on accounting records of the franchisee and the franchisor using specific examples. Conclusions We have concluded that the franchisor's income can be considered as income generated by the main activity and other income. The findings of the study may be useful for a wide range of readers: scientists, bachelors, masters, graduate students, professors, practicing accountants and auditors. The practical significance of the study is that the findings and recommendations will improve the method of recording franchise operations and strengthen their legal status.


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