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Problems of harmonization of the Russian system of accounting and requirements of IFRS

Merzlikina E.M. Doctor of Economics, the senior lecturer of chair of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova ( memprof@mail.ru )

Avramenko G.M. Associate professor of economic sciences, the senior teacher Chairs of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova ( g.avramenko@yandex.ru )

Birikov V.A. Associate professor of economic sciences., the senior lecturer Chairs of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova ( biryuko@yandex.ru )

Nikandrova L.K. Associate professor of economic sciences, the senior lecturer Chairs of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova ( lknikandrova@mail.ru )

Sharonin P.N. The assistant to chair of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova ( p.sharonin@gmail.com )

Journal: International Accounting, #11, 2012

The financial statements on audit and the analysis of financial results of activity in the different countries have some difficulties which are caused by specific features of national systems of the account. In article problems of association of the account in world scale are considered.


The comparative characteristic of the Russian and western systems of accounting

Merzlikina E.M. Doctor of Economics, the senior lecturer of chair of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova ( memprof@mail.ru )

Avramenko G.M. Associate professor of economic sciences, the senior teacher Chairs of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova ( g.avramenko@yandex.ru )

Birikov V.A. Associate professor of economic sciences., the senior lecturer Chairs of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova ( biryuko@yandex.ru )

Nikandrova L.K. Associate professor of economic sciences, the senior lecturer Chairs of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova ( lknikandrova@mail.ru )

Sharonin P.N. The assistant to chair of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova ( p.sharonin@gmail.com )

Journal: International Accounting, #34, 2011

Changes in the social and in economic system of Russia have led to cardinal changes in activity of the enterprises that should have been found adequate reflection in the economic account. The research of history of conducting accounting demonstrates basic divergences between the rules existing in the Russian system of accounting and system of the countries of the West. For harmonization of conditions of it, two systems essential rapprochement not only rules of drawing up of the reporting, but also conducting the current account is required.


An analysis and evaluation of the effectiveness of institutional reforms in the field of housing and communal services: Macro-and meso-levels

Sharonina L.V. Southern Federal University (SFEDU), Rostov-on-Don, Russian Federation ( sharoninal@mail.ru )

Stash S.V. Southern Federal University (SFEDU), Rostov-on-Don, Russian Federation ( lana.stash@gmail.com )

Journal: Regional Economics: Theory and Practice, #12, 2018

Subject This article considers the issues of efficiency of institutional changes taking place in the housing and communal sector during the reform period.
Objectives The article aims to assess the effectiveness of institutional reforms in the sphere of housing and communal services based on the study of its development at the RF State and Federal district levels.
Methods For the study, we used the methods of analysis and synthesis, logical and statistical analyses, and the program-oriented and systems approaches.
Results The article defines the main consequences of changes in the institutions of ownership of housing stock, municipal and engineering infrastructure, management, finance, pricing, and social assistance systems. The article focuses on the changes occurring in the subjects of the Southern Federal District.
Conclusions The article concludes that the institutional transformations carried out have resulted in both positive and negative aspects. The effectiveness of institutional changes can be assessed through a system of indicators demonstrating an increase in the quality of services provided, improving customer satisfaction, achieving a balance of interests of all participants of economic relations.


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