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Skripkina O.V. Ryazan State Radio Engineering University, Ryazan, Russian Federation ( firstname.lastname@example.org )
Journal: International Accounting, #23,
The article provides recommendations on improving recording of reinvested earnings. The author also provides a reflection of the additional indicators that display in reporting the use of profit for the industrial development of an organization.
Cheglakova S.G. Doctor of economics, professor, Head of economic analysis and accounting chair, Ryazan State University of Radio Engineering ( email@example.com )
Skripkina O.V. the senior teacher of chair of the economic analysis and the account, the Ryazan state radio engineering university ( firstname.lastname@example.org )
Journal: International Accounting, #27,
Accounting problems are considered, recommendations about perfection of the account of unallotted profit are made, introduction in information system of the account of financial results of new information elements, such as accounts 84 «Capitalized profit», 85 «the Withdrawn profit» in particular is offered.
Skripkina O.V. Ryazan State Radio Engineering University (RSREU), Ryazan, Russian Federation ( email@example.com )
Kiseleva O.V. Ryazan State Radio Engineering University (RSREU), Ryazan, Russian Federation ( firstname.lastname@example.org )
Journal: International Accounting, #11,
Subject The article discusses the social, historical and organizational prerequisites for the development of judicial economic expertise in Russia.
Objectives The study aims to generalize historical materials, describe and classify the social, historical and organizational stages of the development of judicial economic expertise in Russia, with a view to identifying the prerequisites for development, understanding the nature and content of the transforming judicial accounting expertise into judicial economic analysis.
Methods For the study, we used the evolutionary approach, as we discuss the evolution of the development of forensic expertise. Also, we used a method of unity of logic and history. The theoretical findings of our work get corroborated by historical evidence.
Results In the development of judicial economic expertise, we identify and define the socio-historical and organizational stages considered in the context of political and economic phenomena in Russia.
Conclusions We conclude that judicial economic expertise, as a separate type of forensic expertise, has evolved and improved in the context of political and economic developments in the State, and as a consequence of various organizational arrangements for the establishment and improvement of the structures that implement it, as well as due to the activities of scientists and specialists. The judicial economic expertise is now not just a science, a professional knowledge, but a course of education, as well.
Kiseleva O.V. Ryazan State Radio Engineering University, Ryazan, Russian Federation ( email@example.com )
Skripkina O.V. Ryazan State Radio Engineering University, Ryazan, Russian Federation ( firstname.lastname@example.org )
Journal: International Accounting, #6,
Importance The article focuses on theoretical and practical aspects of accounting for transactions with reusable package.
Objectives The research generalizes characteristics with package so as to systematize economic information about the subject. We also formulate recommendations for recording transactions with reusable package, which is (not) pledged.
Methodology The research draws upon proceedings on the theory and practice of accounting for reusable package. We apply methods of deduction, induction, comparison and analogy. The research also examines the term package by scrutinizing monographs.
Results The article proposes signs to classify reusable package and sets out our own views on the way manufacturers of finished goods (commodities) should recognize transactions with reusable package in their source documents and accounts. The accounting method is based on variability of actions undertaken by the buying entity to return pledged package to the selling entity.
Conclusions and Relevance The well-ordered characteristics of various classification groups and types of package reduce risk arising from an incorrect usage of the terms reusable/returnable/pledged package at the local level of accounting regulations. They also mitigate accounting risks associated with terms of sale and purchase contracts for tangible assets sold in reusable package. The recommendable accounting entries will create conditions for reliable accounting for movements of reusable package owned by the entity selling finished products (goods). The findings may be used in accounting theory and practice applicable to package transactions.
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