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Independent environmental audit: General approaches and recommendations for Russia

Kovalevskaya A.S. Financial Research Institute of Ministry of Finance of Russian Federation, Moscow, Russian Federation ( ankoval@nifi.ru )

Nikulina S.I. Financial Research Institute of Ministry of Finance of Russian Federation, Moscow, Russian Federation ( snikulina@nifi.ru )

Journal: National Interests: Priorities and Security, #1, 2019

Subject The article overviews new public administration approaches and creation of innovative business models to address environmental challenges. The article suggests developing the independent audit practice as a tool for environmental risk management in evaluating various types of production, technological processes and infrastructure projects.
Objectives The research analyzes the origination and development of the independent environmental audit practice in Russia.
Methods The research is based on general, legal and special analysis.
Results We investigated conceptual and legislative principles of environmental audit, approaches to determining the role of environmental audit and segregating duties of governmental authorities and independent audit entities in environmental risks assessment. As a result of the analysis, we provide our recommendations on the development of the independent environmental audit practice in Russia in terms of its legislative regulation, preparation and implementation of governmental programs for environmental initiative incentives, maintenance of generally accessible environmental data bases and publication of environmental ratings.
Conclusions and Relevance Implying the comprehensive approach to the independent environmental audit development in Russia, the recommendations can be used to improve the environmental risk management system in Russia.


Detailed accounting of income and expenses associated with ordinary activities through a structured working chart of accounts

Zimakova L.A. Belgorod National Research University, Belgorod, Russian Federation ( zimakova@bsu.edu.ru )

Kovalevskaya A.V. Belgorod National Research University, Belgorod, Russian Federation ( aleksandra27@mail.ru )

Journal: International Accounting, #46, 2015

Importance Considering the importance and significance of the final financial result from ordinary activities and information on its formation process, it is reasonable to address issues of setting up the detailed accounting process, which would generate multifaceted information for various users.
     Objectives The research outlines methodological recommendations to arrange the multi-level process of detailed accounting for income, expenses and financial results so to obtain information needed to promptly manage the financial result at various levels.
     Methods Having reviewed what approaches could be used to develop contemporary methodologies and form structured working charts of accounts, we set up the fundamental framework for detailed accounting of income. We also found weaknesses of the existing approaches to detailed accounting and determined information needs of various users, and provided specific recommendations.
     Results The recommendations provide for five levels of detailed accounting, i.e. business diversification, taxation system, geographical segments, types of activities (projects), and types of products.
     Conclusions and Relevance The proposed recommendations constitute the methodological basis for developing approaches to accounting of income, expenses and financial results of separate businesses. The multi-level accounting streamlines the preparation of consolidated, financial and management reporting, allows for an operational factor analysis, while external information sources improve monitoring of financial results from various areas. The recommendations help formulate the information and analytical framework for managing the financial result of the entity.


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