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Choosing accounting procedures and elements of accounting policy of the organization to obtain the forecast values of financial reporting indicators

Shchepot'ev A.V. OOO Konsaltingovaya gruppa Novaya Paradigma, Tula, Russian Federation ( shepotevsv@mail.ru )

Journal: International Accounting, #10, 2018

Subject This article considers the elements of accounting policy which an organization can choose independently taking into account the forecast goals of the financial and economic situation.
Objectives The article aims to generalize, organize and systematize the existing accounting procedures and instruments by means of which it is possible to change financial indicators, receiving the forecast values.
Methods For the study, I used the methods of analysis and synthesis, and generalization of the information array forming classification criteria.
Results The article shows in detail the difference between the illegal manipulation of accounting registers and the achievement of predicted values of financial reporting by means of accounting procedures within the running regulatory requirements. It also examines in detail many accounting policy instruments that can be used to influence (up to a certain extent) the values of financial indicators and performance factors.
Relevance The obtained results can be used by managers and accountants when selecting accounting procedures of the accounting policy being formed, when auditing, assessing the current business, conducting financial analysis of going into liquidation subjects including the identification of indications of fraudulent and deliberate bankruptcy.


The tax burden measure influence on the tax risk determination

Shchepot'ev A.V. OOO Consulting group Novaya Paradigma, Tula, Russian Federation ( shepotevsv@mail.ru )

Journal: Financial Analytics: Science and Experience, #2, 2019

Subject This article deals with the issues related to tax risks in the activities of the organization.
Objectives The article aims to determine the dependence between the tax burden value downward bias regarding the average value and the economic entity's tax risks. The article also aims to justify the need to improve the mechanisms of tax control by developing the system of financial indicators analysis.
Methods For the study, I used the methods of analysis and synthesis, generalization, and comparison.
Results The article shows the difference in the determined level of tax risk depending on a number of conditions of activity of economic entities and proposes to make appropriate additions and clarifications to the existing mechanism of determining the level of tax risk for a more accurate and detailed analysis of the entity's business.
Conclusions and Relevance The article concludes that the tax burden measure (under the present-day algorithm) cannot be a sufficient criterion for determining the level of tax risk taking into account the existence of special tax regimes, different tax rates, tax exemptions and subsidies, etc. The results of the research can be used by managers, liquidators, auditors, appraisers, employees of tax and other controlling bodies when performing analytical procedures of the financial condition of the entity and determining the level of tax risk.


Specifics of determining the value of net assets and other financial indicators in the financial analysis of entities going bankrupt

Shchepot'ev A.V. New Paradigm Consulting Group, Tula, Russian Federation ( shepotevsv@mail.ru )

Journal: Economic Analysis: Theory and Practice, #5, 2019

Subject The article studies the distinguishing features of determining the value of net assets and other financial indicators of entities going bankrupt and well-functioning entities.
Objectives The aim is to perfect the tools of financial analysis and analytical procedures for bankrupt entities.
Methods The study employs the methods of analysis, generalization, synthesis, and comparison.
Results I consider adjustments to assets and liabilities, which are advisable when determining the actual financial condition of the organization. The paper substantiates the need for adjustments to assets and liabilities as there are many inconsistencies and discrepancies between accounting registers and the real financial situation of the organization.
Conclusions The paper shows in detail the difference between the principles of determining the value of net assets and other financial indicators and the coefficients of entities that go bankrupt and well-functioning entities. It also reviews potential adjustments to assets and liabilities, which should be done before conducting analytical procedures of financial analysis of the entity going bankrupt. The findings may be useful for managers, insolvency receivers, and judges during analytical procedures of the financial condition of the bankrupt entity, audits of economic entities, financial analysis of entities going bankrupt. They may be of help when identifying the signs of fictitious and intentional bankruptcy, and addressing the grounds for challenging transactions.


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