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Peculiarities of application IFRS 41 «Agriculture» in Russian practice of accounting and reporting

Kozmenkova S.V. doctor of economical sciences, professor N. Novgorod state university named after N.I.Lobachevski ( skozmenkova@yandex.ru )

Shatina E.N. candidate of economical sciences, head of the chair «Economy and finance», Volgo-Vyatskaya academy of state service ( shatina@inbox.ru )

Journal: International Accounting, #16, 2010

In the article the order IFRS 41 «Agriculture» in Russian practice of making consolidated reporting is analyzed. Problem questions of biological classification are observed, including long-term and short term, their content is pr?cised. Ways of biological resources valuing using in the Russian practice according to (the actual self-cost, plan or norm cost) and IFRS 41(fair cost), development of biological resources valuing are analyzed. Economical operations and account correspondence by parallel accounting method for further undividual reporting of farm enterprise and presenting in the basis company are suggested.


Audit of the single-source procurement of goods, works and services

Shatina E.N. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( shatina79@inbox.ru )

Journal: International Accounting, #1, 2019

Subject This article examines the issues related to the audit of procurement activities of State and municipal bodies in the analysis of the results of tenders, identification of the causes of violations, and the development of a methodology and documentation.
Objectives The article intends to develop methodical approaches to carrying out of audit of purchase of goods, works and services from a sole supplier.
Methods For the study, I used the methods of comparative analysis and systematization.
Results The article clarifies the method of audit of purchases and proposes to use the developed working documents on audit of the process of goods, works and services procurement from a single supplier.
Conclusions and Relevance The proposed algorithm of audit of the procurement of goods, works and services in municipal enterprises and developed forms of working documents will help reduce the error rate and penal sanctions amount. The research results can be used in the theory and practice of audit activity when verifying the process of procurement of goods, works and services in municipal organizations.


Internal Control: Methodological Distinctions of Counterparty Creditworthiness Checks

Shatina E.N. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( shatina79@inbox.ru )

Kozmenkova S.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( skozmenkova@yandex.ru )

Frolova E.B. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( elina_firman@mail.ru )

Journal: Digest Finance, #4, 2018

Subject This article deals with the issues related to the methodology of client acceptance procedures within the internal control framework.
Objectives The article aims to develop methodological approaches to perform internal control when checking the counterparty creditworthiness.
Methods We used the methods of comparative analysis and systematization.
Results The article proposes a method for internal control when checking counterparties' financial reliability preceding the conclusion of a contract, including working papers of the controller, mitigating the business risk.
Conclusions and Relevance The proposed algorithm for counterparty creditworthiness checks and forms of working documents will help enterprises and entrepreneurs get information about contractors at the stage of contracting, which would reduce the default risk in the future. The findings can be applied in the theory and practice of internal and external control during counterparty creditworthiness checks, as well as in the master's degree educational process in the field of Economics and Economic Expert Analysis.


Internal control: Methodological specifics of counterparty creditworthiness checks

Shatina E.N. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( shatina79@inbox.ru )

Kozmenkova S.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( skozmenkova@yandex.ru )

Frolova E.B. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( elina_firman@mail.ru )

Journal: International Accounting, #8, 2018

Subject This article deals with the issues related to the methodology of client acceptance procedures within the framework of company internal control.
Objectives The article aims to develop methodological approaches to perform internal control when checking the counterparty's creditworthiness.
Methods For the study, we used the methods of comparative analysis and systematization.
Results The article proposes a developed method of internal control when checking counterparties' financial reliability at the stage of conclusion of the contract, including Controller working papers, which can help reduce the business risk of a commercial organization.
Conclusions and Relevance The proposed algorithm of checking the counterparty and the developed forms of working documents will help enterprises and entrepreneurs get information about contractors at the stage of contracting, which would reduce the risk of receivables repayment in the future. The results obtained can be applied in the theory and practice of internal and external control during the counterparty's creditworthiness checks, as well as in the master's degree educational process in the field of Economics and Economic Expert Analysis.


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