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The effect of differences in accounting for inventory in accordance with international and Russian standards on financial indicators of organizations

Shtefan M.A. associate professor, the head of chair Accounting, analysis and audit National Research University Higher School of Economics - N. Novgorod ( shtefanmaria@yandex.ru )

Journal: International Accounting, #21, 2011

The author of this article compares the rules of accounting and disclosure in the financial (accounting) statements of the inventories according to the international and local standards, estimates the impact of differences between the applied rules on the financial condition of the organization.


Professionaljudgementand its influence onperformanceoffinancial condition

Shtefan M.A. PhD in Economics, Associate professor, the head of chair Accounting, analysis and audit, National Research University Higher School of Economics - N. Novgorod ( shtefanmaria@yandex.ru )

Kovina A.K. Lecturer of chair Accounting, analysis and audit, National Research University Higher School of Economics - N. Novgorod ( kovinanna@yandex.ru )

Journal: International Accounting, #42, 2011

The reformingof the Russianaccounting systemin accordance withInternational Financial Reporting Standardshas necessitatedthe use byRussian organizations of professionaljudgments.This article examines the influence ofthe professionaljudgments on thefinancial indicatorsof companies.


Professional assessment in accounting and reporting

Shtefan M.A. PhD in Economics, Associate Professor, Head of Department Accounting, Analysis and Audit, Head of Department Economics, the National Research University Higher School of Economics, Nizhniy Novgorod branch ( shtefanmaria@yandex.ru )

Kovina A.K. Lecturer of Department Accounting, Analysis and Audit, Head of Department Economics, the National Research University Higher School of Economics, Nizhniy Novgorod branch ( kovinanna@yandex.ru )

Journal: International Accounting, #18, 2013

In the article the essence of the concepts of professional judgment and professional judgment, addresses the application of professional judgment in accounting, analyzes its impact on the overall financial condition of the organization are revealed.


Analysis of influence of the principles of the preparation and qualitative characteristics financial (accounting) statements to indicators of financial condition of the organization

Makarova L.G. doctor of economic sciences, professor, head of the department of accounting, analysis and audit, N. Novgorod branch of state university - Higher school of economics ( as2170@bmail.ru )

Shtefan .. candidate of economic sciences, associate professor of chair of the department of accounting, analysis and audit, N. Novgorod branch of state university - Higher school of economics ( shtefanmaria@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #21, 2010

This article compares the principles of financial (accounting) statements and its qualitative characteristics, provided by international and local accounting standards, assess their effect on the financial condition of the organization.


Provisions, contingent liabilities and contingent assets in accordance with local and international standards: recognition, evaluation and reflection in the financial reporting

Shtefan M.A. associate professor, the head of chair Accounting, analysis and audit National Research University Higher School of Economics - N. Novgorod ( shtefanmaria@yandex.ru )

Zamotaeva O.A. associate professor of chair Accounting, Analysis and Audit, National Research University Higher School of Economics - N. Novgorod ( buh_404@mail.ru.ru )

Journal: International Accounting, #31, 2011

This article reviewsthe recognition, evaluation andreflectionin the financial (accounting) reportingof reserves, contingent liabilities andcontingent assetsin accordancewith local and internationalfinancial reporting standards; describes the majorchangesrelating tothese issuesaccording to the draftinternational standard ED 2010/1.


Audit of fraud: concept and essence

Shtefan M.A. PhD in Economics, Head of department "Accounting, Analysis and Audit", dean of the faculty of Economic, the National Research University - the Higher School of Economics, Nizhny Novgorod ( shtefanmaria@yandex.ru )

Bykova D.A. Master's Degree Program "Finance", specialization "Audit and consulting", the National Research University - the Higher School of Economics, Nizhny Novgorod ( serface@bk.ru )

Journal: International Accounting, #40, 2012

In foreign practice to protection of owners and the state from the organized fraud even more often apply procedures and methods of audit of fraud; however this new direction of auditor activity is in Russia at the formation stage. Insufficient development of theoretical researches in the field, lack of the regulatory base regulating concept, the technology of carrying out, an order of formation of fraud audit makes the development of information and methodological providing the fraud audit the actual task. In the article it is considered and analysed in modern Russian and foreign literature of treatment of presented concept "fraud audit", its definition is formulated. The objects, the purpose and problems of fraud audit are presented.


Project management in executive authorities of the Russian Federation subjects: The professional staffing considerations

Artashin I.A. Nizhny Novgorod Institute of Management, Branch of RANEPA, Nizhny Novgorod, Russian Federation ( artashina@mail.ru )

Shtefan A.N. Nizhny Novgorod Institute of Management, Branch of RANEPA, Nizhny Novgorod, Russian Federation ( ashtefan2601@ya.ru )

Journal: Regional Economics: Theory and Practice, #7, 2019

Subject This article deals with the issues of implementation of a project-based approach in the activities of the authorities and the problems of staff efficiency.
Objectives The article aims to identify the specifics of project approach application within the public sector framework.
Methods For the study, we used the logical and systems approaches, sampling, grouping, generalization, comparison, content analysis, and the graphical and tabular data visualization methods.
Results The article presents a brief analytical overview of the open data posted on the official websites of the governments of the Federal subjects of Russia and an analysis of the project-based approach specifics in terms of talent acquisition.
Conclusions The article concludes that in the modern system of management of the executive branch of the subjects of the Russian Federation, there are imperfections of personnel policy, defined as errors of application of a comprehensive approach to the requirements concerning the vocational education. This circumstance creates certain conditions and prerequisites for increasing the risks of the mechanism of regional projects implementation. In this regard, it is advisable to consider the need for enhanced project management training of the RF subject government employees, who are part of the project teams.


Heuristic methods in investment project evaluation

Shtefan M.A. National Research University Higher School of Economics - Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( shtefanmaria@yandex.ru )

Ornatskii A.A. ZAO KPMG, Nizhny Novgorod, Russian Federation ( antonyornatskiy@gmail.com )

Journal: Finance and Credit, #5, 2015

The article substantiates the need for using not only quantitative but also qualitative characteristics in investment project evaluation. This conclusion bases on the analysis of methods and criteria, which are proposed in literature and in practice. To select the most attractive investment projects, in addition to widely proven quantitative methods that are based on evaluation criteria related to discounting (net present value, net terminal value, investment profitability index, internal rate of return, discounted payback period, economic value added, cash value added, etc.), we propose to use heuristic methods of decision-making, such as the Delphi method and the ranking method. The results of the study may serve as a tool for modern companies in their comprehensive multifactorial evaluation of investment projects by way of calculating integral criteria, in selecting the best projects with equal values of quantitative criteria, in case of need to consider group judgment while selecting investment projects. The ranking method is easier than the Delphi method; therefore, it is less labor-consuming. However, the results of project evaluation under the Delphi method are more accurate and unbiased, as they are based on the opinions of a group of experts. In any case, heuristic methods in investment project evaluation, along with the generally accepted quantitative approaches, provide more accurate, comprehensive and objective results.


Audit of falsification of financial statements: Specific aspects

Shtefan M.A. National Research University Higher School of Economics, City of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( shtefanmaria@yandex.ru )

Feruleva N.V. National Research University Higher School of Economics, City of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( natasha.feruleva@mail.ru )

Journal: International Accounting, #2, 2017

Subject The article addresses the audit of falsification of financial statements.
Objectives The purpose of the study is to examine the nature of the audit of financial statements falsification, define the auditees, tasks, and identify specifics at the planning stage.
Methods The study employs general scientific methods, like analysis, synthesis, induction, deduction, and comparison. We also use special methods of investigation, i.e. the morphological analysis, testing, scoring, and mathematical methods.
Results Based on the findings, we formulate the definition of the audit of financial statements falsification, systematize its goals and objectives. The paper presents our own approach to assessment of risks of material misstatement and the level of materiality. The findings may be useful for audit organizations and economic entities that focus on enhancing the quality of financial information by means of timely detection and prevention of fraud.
Conclusions The audit of financial statements falsification is a type of audit of fraudulent operations. It aims to identify and prevent various types of falsification of accounts. During the planning stage of the audit of financial statements falsification, the main aspect of work is the assessment of risks of material misstatement arising from falsification. It depends on both the specifics of operations of the auditee and the external environment. The materiality assessment procedure in the audit of financial statements falsification should be performed under standard methods presented in special literature and in practice.


Quality cost classification and accounting at meat processing enterprises

Shtefan Ya.G. ZAO KapitalAgro, Belgorod, Russian Federation ( yanshtefan@mail.ru )

Zimakova L.A. Belgorod State National Research University (BSU), Belgorod, Russian Federation ( zimakova@bsu.edu.ru )

Zimakova E.A. OOO DomStroiInvest, Belgorod, Russian Federation ( zim-lizochka@yandex.ru )

Journal: International Accounting, #10, 2018

Subject The quality of products, processes and management and respective issues get more important both for consumers and producers since they are drivers of competitive advantages and satisfaction of growing needs of consumers. High quality requires substantial costs to be incurred, with some of them depending on the performance and subject to regulation, while the others are opposite and must be controlled. Effective management of quality costs results from the appropriate supply of information through operational detailed accounting.
Objectives The research is an attempt to outline methodological recommendations for accounting quality costs for purposes of management and control at meat processing enterprises.
Methods Considering sectoral specifics of meat processing enterprises, regulatory documents, methodological principles of financial and management accounting, and analyzing the literature, we provide our recommendations for quality cost accounting.
Results We outline our recommendations for quality cost accounting for purposes of management and control. We suggest keeping separate accounting records of costs incurred for the quality of products and processes, setting up responsibility centers, specific classification of costs for purposes of accounting, analysis and valuation.
Conclusions and Relevance The recommendations facilitate keeping detailed accounting records, which will provide the multilevel control of quality costs and other managerial functions.


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