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Net assets calculation: new problems and solutions

Lisovskaya I.A. Doctor of Economics, Professor of department "Accounting, Economic Analysis and Audit", Russian Academy of National Economy and Public Services under President of the Russian Federation, Moscow ( lisovskaya@bk.ru )

Journal: International Accounting, #22, 2012

In the article proposals for improvement of procedure of net assets organizations considering changes of an order of formation of financial statements for 2011г are presented; the essence of separate registration categories (the income of future periods, deferred tax assets and obligations) from a position of their account for the financial analysis is considered


Tax privileges and preferences: illegibility of conceptual framework as source of tax risks

Lisovskaya I.A. Doctor of Economics, Professor, the Accounting Department, the Faculty of Finance and Banking, the Russian Academy of National Economy and Public Services under the President of Russian Federation, Moscow ( lisovskaya@bk.ru )

Kolomenskaya N.A. Chief Accountant, "PPF Real Estate Russia" Ltd ( kolomenskaya@list.ru )

Journal: International Accounting, #42, 2013

The results of research of one of taxation elements are presented in article - a tax privilege. Standard lack of regulation of the term "tax privilege", difficulty in its differentiation with tax preferences that leads to formation of tax risks for taxpayers and the state is revealed. Experiment of a number of the foreign states on the matter is considered. The need of complex research of this category and entering of the corresponding specifications into the Tax code of the Russian Federation is presented.


Audit as a compulsory element of the institutional environment of IFRS

Lisovskaya I.A. Russian Presidential Academy of National Economy and Public Administration, Moscow, Russian Federation ( lisovskaya@bk.ru )

Chipurenko E.V. Russian Presidential Academy of National Economy and Public Administration, Moscow, Russian Federation ( sp-au@yandex.ru )

Sidorova M.I. Russian Presidential Academy of National Economy and Public Administration, Moscow, Russian Federation ( sidorova2003@list.ru )

Journal: International Accounting, #45, 2015

The article reviews the specifics of audit development as one of the fundamental institutions needed to implement the International Financial Reporting Standards (IFRS) in Russia. We performed an analysis and identified key trends in auditing services, and examined issues of applying the International Standards on Auditing (ISA) in the Russian practices. The issues stem from the absence of ISA official status and difficulties in their adequate translation into Russian, etc.


Audit as obligatory element of the institutional environment of application of IFRS

Lisovskaya I.A. Doctor of Economics, Head of the Department of Accounting, Economic Analysis and Audit, the Russian Academy of National Economy and Public Services under the President of the Russian Federation ( lisovskaya@bk.ru )

Chipurenko E.V. Doctor of Economics, Head of the Department of Accounting, Economic Analysis and Audit, the Russian Academy of National Economy and Public Services under the President of the Russian Federation ( sp-au@yandex.ru )

Sidorova M.I. Doctor of Economics, Head of the Department of Accounting, Economic Analysis and Audit, the Russian Academy of National Economy and Public Services under the President of the Russian Federation ( sidorova2003@list.ru )

Journal: International Accounting, #4, 2014

The article considers the problems of audit developing as basic institutions, required for IFRS implantation in Russia. The main audit service market’s tendencies are researched. Besides the article covers the problem of implication international audit standards in Russia which is the result of official status absence and some problems in translation.


Federal accounting standard FSBU 25/2018 Accounting for Leases: Practical application issues

Lisovskaya I.A. Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russian Federation ( lisovskaya_ia@mail.ru )

Trapeznikova N.G. Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russian Federation ( nata-trapeznikova@yandex.ru )

Journal: International Accounting, #11, 2019

Subject This article examines the issues related to the upcoming introduction of the new Federal Accounting Standard FSBU 25/2018 Accounting for Leases. It will be mandatory for business use in Russia, starting with reporting for 2022.
Objectives The article aims to analyze complex methodological issues of lease accounting when implementing the Standard FSBU 25/2018 and determine how to improve the regulatory framework of domestic accounting.
Methods For the study, we used the methods of systems analysis and generalization of legislative and regulatory documents relating to lease agreements.
Results The article finds out that one of the reasons for the problems identified is the brevity of the methodological documents including the ones that describe the issues of lease accounting presented in the International Accounting Standards regulations in more detail.
Conclusions and Relevance The article concludes that it is necessary to develop methodological recommendations on the application of FSBU 25/2018, which will present a unified methodological approach to the definition of Unguaranteed Residual Value and qualification of lease contracts and contracts that have various terms of validity. The results of the study are intended for scientific and practical activities and training of specialists in accounting and auditing, as well as the development of proposals to improve the method of domestic accounting, focused on convergence with contemporary international practice.


IFRS: analysis of world experience of global accounting standardization

Lisovskaja I.A. Doctor of Economic Sciences, Professor of the Department of Accounting, Economic Analysis and Auditing, the Russian Academy of National Economy and Public Administration under the President of the Russian Federation ( lisovskaya@bk.ru )

Sidorova M.I. PhD of Economic Sciences, Professor of the Department of Accounting, Economic Analysis and Auditing, the Russian Academy of National Economy and Public Administration under the President of the Russian Federation) ( sidorova2003@list.ru )

Chipurenko E.V. doctor of science (economics), Head of Accounting, Economic Analysis and Auditing Chair, The Russian Presidential Academy of National Economy (RANEPA) ( sp-au@yandex.ru )

Journal: International Accounting, #40, 2013

The article is devoted to the generalization of international experience of implementation of IFRS for the 40-year period from the inception of the idea of creating global accounting standards. Existence of a set of national options of IFRS and a problem of identification of the financial statements conforming to the international standards are analyzed. New tendencies of regulation of the account at the international and national levels are considered.


Modification of the Russian accounting techniques in implementation of the International Financial Reporting Standards: methodical providing

Lisovskaia I.A. Russian Presidential Academy of National Economy and Public Administration, Moscow, Russian Federation ( lisovskaya@bk.ru )

Chipurenko E.V. Russian Presidential Academy of National Economy and Public Administration, Moscow, Russian Federation ( sp-au@yandex.ru )

Sidorova M.I. Russian Presidential Academy of National Economy and Public Administration, Moscow, Russian Federation ( sidorova2003@list.ru )

Journal: Finance and Credit, #12, 2014

The article points out that the option of granting to the companies at legislative level of the right to refuse conducting accounting according to the Russian Standards and to pass only to the International Financial Reporting Standards (IFRS) is quite possible soon. The paper considers the need for development of a set of methodical documents of advisory nature in these conditions at the level of national system of regulation of accounting. The authors offer the structure of recommendations to the organizations for development of working book of accounts.


Modification of Russian accounting techniques in implementation of the International Financial Reporting Standards implementation: methodical providing

Lisovskaia I.A. Russian Presidential Academy of National Economy and Public Administration, Moscow, Russian Federation ( lisovskaya@bk.ru )

Chipurenko E.V. Russian Presidential Academy of National Economy and Public Administration, Moscow, Russian Federation ( sp-au@yandex.ru )

Sidorova M.I. Russian Presidential Academy of National Economy and Public Administration, Moscow, Russian Federation ( sidorova2003@list.ru )

Journal: International Accounting, #19, 2014

The article points out the possibility that the Russian companies very soon will have a legal option to waive the right of conducting accounting according to the Russian Accounting Standards (RAS) and to move over to only the International Financial Reporting Standards (IFRS). The paper considers the need for development of a set of advisory methodical documents at the level of national accounting regulation system. The authors offer the structure of recommendations to organizations for development of working chart of accounts.


Innovation climate rating of the Southern Federal District regions

Antonenko I.V. Volgograd State University, Volgograd, Russian Federation ( igor_antonenko@mail.ru )

Lisovskaya N.V. Volgograd State University, Volgograd, Russian Federation ( us@volsu.ru )

Journal: Regional Economics: Theory and Practice, #2, 2015

Importance The article deals with the formation of the innovation climate at the regional level. The subject of our analysis is the conditions and factors that contribute to or slow down the development of innovative activities at the meso-level.
     Objectives The purpose of the article is the scientific justification for the rating methodology of regions of the Southern Federal District, depending on the quality of the innovation climate.
     Methods To consider the problem, we used econometric analysis methods. We investigated various aspects of innovation in the regions, defined criteria for assessing the degree of innovation attractiveness, carried out innovation climate monitoring at the regional level. As the criteria for assessing the degree of innovation attractiveness, we used indicators of efficiency of research and development, formation of innovative capacity, and innovation efficiency.
     Results The rating methodology enables to rate and position the regions of the Southern Federal District, taking into account the values of integral indicators. We have identified measures of stimulating and supporting the innovative activities in different regions and defined the degree of quality of innovation climate of the District's regions. We divided the regions of the Southern Federal District into three groups: the regions with the most favorable climate for innovation (Rostov and Krasnodar regions); the regions with a medium level of favorableness (Volgograd and Astrakhan regions); and the regions with adverse innovation climate (Republic of Adygea and Kalmykia). We have identified indicators on knowledge generating productivity and formation of innovation and productive capacity of the regions of the first group. We are marking the high production potential of the regions of the second group and fixing the low level of development of scientific and innovation capacities among the regions of the third group.
     Conclusions and Relevance We concluded that the innovation climate should be improved through the differentiation of the industrial and investment policy measures, and these measures should take into account the type and degree of quality of the innovation climate.


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