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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.


Formation of the registration policy of the agricultural organizations according to IAS

Osipova A.I. The assistant to chair of accounting, the analysis and audit, the Don state agrarian university ( fisa25@yandex.ru )

Journal: International Accounting, #4, 2012

Features of formation of a registration policy of the agricultural organizations which are necessary for considering by working out of a registration policy in case of drawing up of the accounting financial reporting according to IAS are considered.


Foreign experience in formation of a registration policy

Osipova A.I. The assistant to chair of accounting, the analysis and audit, the Don state agrarian university ( fisa25@yandex.ru )

Journal: International Accounting, #34, 2011

In the article are presented results of research in formation of a registration policy in foreign countries which are based on studying of the International standards of the financial reporting, the standard principles of accounting. Experience of formation of a registration policy in the USA, Great Britain, Germany and France is analysed.


Alternative algorithm of financial leverage assessment

Osipov S.L. doctor of economy, professor of finance and credit department, Far Eastern academy for public administration ( osipovaes2006@rambler.ru )

Osipova E.S. doctor of economy, associate professor of economy and taxation department, Far Eastern academy for public administration ( osipovaes2006@rambler.ru )

Journal: Financial Analytics: Science and Experience, #15, 2011

This article is devoted to the economical analysis of the current errors by the assessment of the financial leverage effect. It is suggested other algorithm of its measuring.


Assessing the Performance of Executive Agencies in the Russian Federation Constituent Entities

Osipova Yu.S. Saratov State University of Economy and Social Sciences

Journal: Economic Analysis: Theory and Practice, #8, 2009

The given work examines the problem of efficiency wages system. This problem is especially important within the ongoing administrative and budget reforms with the same target to improve effectiveness of the budget funds use. The efficiency wages system for civil servants will help to stimulate the executive bodies' officials to improve rates social and economic growth of the Russian Federation constituent territories and the country in the whole.


Household financial system: methodological aspect

Zemtsov A.A. Doctor of Economics, Professor, Head of Department "Finance and Credit", the Tomsk National Research State University ( fbd@bk.ru )

Osipova T.Y. Lecturer, Department "Banking", the High School of Business, the Tomsk National Research State University ( tanyablink@yandex.ru )

Journal: Finance and Credit, #6, 2013

The article describes the household financial system included financial organizations which interacts household. The formation of the financial system requires special knowledge. The approach to the structure of household financial system is suggested, the models of selection of financial organizations for their inclusion in the financial system are formulated.


On analytical component of tax administration

Malyshev S.A. PhD in Economics, Deputy Head of the Federal Taxation Agency of the Russian Federation, Branch in Nizhny Novgorod Region ( kafnlg@yandex.ru )

Osipova T.I. PhD in Economics, Associate Professor of department “Taxation Systems”, the Nizhny Novgorod State University ( kafnlg@yandex.ru )

Shashkina M.E. PhD in Economics, Senior Lecturer of department “Banking”, the Nizhny Novgorod State University ( mshashk@mail.ru )

Journal: Economic Analysis: Theory and Practice, #42, 2012

In the article the review of the concepts and techniques of tax administration based on the methods of the economic analysis is made. Some problems and results of application in practice of criteria of an assessment of tax risks are analyzed. The role and the content of analytical procedures at implementation of controllable transactions are defined.


Developing the key characteristics of the corporate reporting definition

Alekseeva I.V. Rostov State Economic University (RINH), Rostov-on-Don, Russian Federation ( irina-rseu@yandex.ru )

Osipova R.G. Rostov State Economic University (RINH), Rostov-on-Don, Russian Federation ( irina-rseu@yandex.ru )

Journal: International Accounting, #12, 2015

Importance One of the main sources of information about the success of business operations for investors and other stakeholders is the corporate reporting presented by companies. Improving the quality of corporate reporting through the development and refinement of basic vocabulary and definitions, formation of the methodology of report compilation becomes an essential requirement for companies to lead in the vying.
     Objectives The main objective of the article is to explore the corporate reporting definition, which is presented in modern scientific literature by domestic and foreign authors.
     Methods To ensure uniform definitions, we analyzed the viewpoints of domestic and foreign authors on the corporate reporting definition, identified major approaches to its representation, grouped the main prerequisites of its preparation, and defined the ways of improving the modern paradigm of management reporting.
     Results We have developed the modern paradigm of corporate reporting by means of improving the terminology based on selected groups of approaches to the concept.
     Conclusions and Relevance The modern corporate reporting in conditions of sustainable development of the economy reflects the transparency of company operations, includes a set of indicators, like system and non-system, financial and non-financial indices, planed performance and bottom-line information required for making effective management decisions.


Corporate social responsibility and sustainable development of the economy

Alekseeva I.V. Rostov State University of Economics, Rostov-on-Don, Russian Federation ( irina-resu@yandex.ru )

Osipova R.G. Rostov State University of Economics, Rostov-on-Don, Russian Federation ( roxanny@mail.ru )

Journal: International Accounting, #41, 2015

Importance Entities prepare their corporate social responsibility reports as one of the main sources of information on their business performance for investors and other stakeholders. Such reports will significantly facilitate a dialogue between companies going global and the western stakeholders.
     Objectives The research devises a model for preparing corporate social responsibility reports during sustainable development of the economy. We formulate our own approach to construing the concept of corporate social responsibility reporting by reviewing stances of national and foreign authors; examine purposes of corporate social responsibility reports and practices of their preparation and presentation in large Russian companies, and determine objectives of corporate social responsibility reports.
     Methods We examined the practices of preparing and presenting social responsibility reports in large Russian companies, determined purposes and objectives of corporate social responsibility reports.
     Results We built a model to form corporate social responsibility report during sustainable development of the economy. The model determines the purpose and objectives of social responsibility report, regulatory framework for their preparation, principles and basic models to decide how social responsibility should be gauged.
     Conclusions and Relevance We conclude that contemporary corporate social responsibility reports reflect the manner and pace of the company’s performance of its goals of economic sustainability, social welfare and environmental friendliness as provided in its strategic development plans.


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