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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.


Models for strategic management of profit-making entities in Russia

Velikorossov V.V. Plekhanov Russian University of Economics (PRUE), Moscow, Russian Federation ( corp.innovation@rea.ru )

Filin S.A. Plekhanov Russian University of Economics (PRUE), Moscow, Russian Federation ( Filin.SA@rea.ru )

Kopylova N.A. Plekhanov Russian University of Economics (PRUE), Moscow, Russian Federation ( kopylova.na@rea.ru )

Journal: National Interests: Priorities and Security, #11, 2019

Subject The article focuses on models for strategic management of profit-making entities in Russia.
Objectives The study identifies and analyzes models used to manage businesses in Russia and provides guidance for improving the strategic management of their innovative activities and develop the innovation-driven type.
Methods The study employs methods of analysis, synthesis, and logic research through the creative data approach.
Results We analyzed key distinctions of management, including strategic one, in profit-making entities and development tendencies of the Russian management model for businesses. We provide our advise on the development of a robust strategic management system in Russia so as to spur the innovative growth of businesses. This initiative implies the adoption of new principles for innovation and business management in the highly competitive environment, innovative methods of product and service promotion. The novelty herein is that the article analyzes the management models in the Russian businesses and recommends on how the strategic management of their innovative development can be improved consistently with the current trends and global market of products and business services, including e-commerce.
Conclusions and Relevance Strategic management serves for making the innovative development of businesses more efficient and improving their innovative activities.


A methodological approach to analyzing the effect of fixed assets on economic growth in Russia by the production functions of complex variables

Pakhomova E.A. Dubna State University, Dubna, Moscow Oblast, Russian Federation ( pakhomova.ea@phystech.edu )

Pisareva D.A. Dubna State University, Dubna, Moscow Oblast, Russian Federation ( pisarevada@mail.ru )

Kopylova T.V. Dubna State University, Dubna, Moscow Oblast, Russian Federation ( tv-kopylova@mail.ru )

Journal: Economic Analysis: Theory and Practice, #10, 2019

Subject The article assesses the impact of fixed assets on economic growth of Russia, using our unique methodology.
Objectives The aim is to determine the possibility and feasibility of using the tools of the theory of functions of a complex variable for the construction of production functions as part of the analysis of the impact of condition of fixed assets on economic growth of Russia.
Methods We employ the econometrics tools, the Levenberg–Marquardt algorithm in the Wolfram Mathematica 10 software package, algebraic operations with complex variables, the tools of production functions of actual and complex argument.
Results We developed and tested methods to analyze the impact of fixed assets on economic development of Russia, using production functions of actual and complex arguments.
Conclusions If the model production function of the actual argument has a certain quality and, at the same time, certain shortcomings, but has a meaningful content reflecting the reality, is it possible to make alternative calculations with the complex argument function to check the stability of the meaningful result. In other words, in case of insufficient quality of the model of production function of the actual argument, the use of production function of complex argument may serve as an additional tool that enables to use the actual argument in the event of substantial inconsistency of both functions.


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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