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Ratings of districts according to criteria of risk and profitability of agribusiness

Kupriyanova M.V. Graduate Student of department "Informational technologies in economics", the Ryazan State Agrotechnological University ( mvkup@yandex.ru )

Journal: Regional Economics: Theory and Practice, #40, 2012

In the article it is noted that adoption of investment decisions and strategic planning in the regional agriculture make the actual problem of streamlining of objective data on quality of the traditions of managing created in the region and the level of unrealized potential of development. The rating of regions of area by criteria of risk and profitability of agrobusiness can provide such information. The author offered an approach to ratings region on an example of the Ryazan region.


Planning of the audit of wage settlements: Methodological aspects

Kupriyanova T.A. Reshetnev Siberian State University of Science and Technology (Reshetnev University), Krasnoyarsk, Russian Federation ( kupriyanowa@list.ru )

Journal: International Accounting, #12, 2018

Subject This article considers and discusses the methodological aspects of planning of wage settlements audit in organizations.
Objectives The article aims to study the essence and practical aspects of planning of the audit of payroll staff wage settlements, form the main stages of the audit, and develop a strategy and plan of the audit.
Methods For the study, I used the methods of analysis and synthesis, comparison, and generalization.
Results The article determines the main directions and areas of audit, defines the stages of audit describing its types of work, and shows the overall audit strategy, which provides the main decisions of the audit organization on a scope of the audit, and the audit plan.
Conclusions and Relevance The audit will help reveal the controversial issues and bring the system of remuneration, existing in the organization, in accordance with the current labor and tax legislation. The considered aspects of wage settlements audit planning can be used as a methodological support in the preparation and conduct of the audit.


Balance sheet as the most important source of information for business development evaluation

Kupriyanova L.M. Financial University under Government of Russian Federation, Moscow, Russian Federation ( KuprianovaLM@yandex.ru )

Osipova I.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( i.v.osipova_fa@mail.ru )

Journal: International Accounting, #22, 2015

Importance Financial statements, including the balance sheet, are the main source of information for different users, business evaluation and taking well-founded management decisions.
     Objectives The study aims at considering the issues of compliance with the rules and standards established by the Russian legislation in order to obtain and report complete and accurate information on the financial position of an organization on the basis of financial statements for different users.
     Methods We have substantiated the principles and underlying assumptions of generating financial statements under the IFRS and the RAS practices, according to which qualitative characteristics of financial statements become essential for financial statements preparation and information analysis by users. Furthermore, we have performed a comparative analysis of the Russian practice of establishing maturities in accordance with the IFRS practice.
     Results We provide a rationale for the analysis technique of balance sheet liquidity using the relation of four groups of assets and liabilities, taking into account advantages and disadvantages.
     Conclusions and Relevance The data of financial statements, including the balance sheet data, and the results of economic analysis are reasonably required for interested organizations and businesspersons to make effective business decisions, for investors to evaluate the efficiency of investments in business development, and for managers to assess stability, profitability and capability to pay salaries.


Balance sheet as the most important source of information for business development evaluation

Kupriyanova L.M. Financial University under Government of Russian Federation, Moscow, Russian Federation ( KuprianovaLM@yandex.ru )

Osipova I.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( i.v.osipova_fa@mail.ru )

Journal: Financial Analytics: Science and Experience, #40, 2014

Importance Accounting financial statements, including the balance sheet, are the main source of information for different users, business evaluation and taking well-founded decisions.
     Objectives We consider the issues of compliance with the rules and standards established by the Russian legislation in order to obtain and reflect the complete and accurate information on the financial situation of an organization on the basis of the accounting financial reporting for different users. We highlight the problems, similarities and differences of the existing RAS and IFRS requirements regarding the presentation of the information in the balance sheet. We review the balance sheet as an essential source of information for a comprehensive economic analysis. We identify the overall purpose of the balance sheet analysis, in particular, identification and disclosure of the financial position of an entity and the prospects of its development.
     Methods We substantiate the principles and underlying assumptions of the financial accounting statements according to the IFRS and the RAS practices, in compliance with which the qualitative characteristics of the financial statements become necessary for compiling the financial reporting and analysis of the information users. We have performed a comparative analysis of the Russian practice of establishing the maturity terms in accordance with IFRS practice.
     Results We have substantiated the technique of analysis of the balance liquidity at rate of four groups of assets and liabilities taking into account the advantages and disadvantages.
     Conclusions and Relevance The financial statements data, including the balance sheet data, and the results of the economic analysis are reliably necessary to the organizations interested and the business representatives to make effective business decisions, and to investors in order to evaluate the effectiveness of investment in the business development, and to the managers to assess the stability, profitability and the possibility to pay salaries.


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