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Derivatives: Definition and mechanism of recognition for accounting purposes

Tarasova Yu.A. Saint-Petersburg State Economic University, St. Petersburg, Russian Federation ( yulia.a.tarasova@mail.ru )

Journal: International Accounting, #10, 2017

Subject The article addresses the interpretation of the derivative financial instrument term in Russian and international laws, the concept definition and recognition of derivatives in accounting records.
Objectives The purpose of the research is to perfect the terminological base and develop methodological aspects in derivative accounting.
Methods The methodology includes universal methods of scientific knowledge, namely, generalization, analysis and synthesis, and empirical methods, like observation, description and systematization.
Results The study reveals the absence of a single approach to the definition of the derivative financial instrument term in various fields of Russian legislation. I propose my own definition to be included in the scientific terminology as a universal interpretation, which takes into account the features of this instrument for accounting purposes. The paper presents recommendations for recognition of derivatives.
Conclusions and Relevance The offered recommendations may contribute to further development and improvement of legislation regulating accounting treatment of and transactions with derivatives in the Russian financial market.


Problematic aspects of accounting for derivative financial instruments at fair value

Tarasova Yu.A. Saint-Petersburg State University of Economics, St. Petersburg, Russian Federation ( yulia.a.tarasova@mail.ru )

Journal: International Accounting, #7, 2016

Importance The article deals with the theoretical and methodological issues related to the subject of derivative financial instruments.
Objectives The paper aims to develop theoretical and methodological guidelines for accounting for derivatives and substantiate the advantages of applying the concept of fair value accounting for financial derivatives. As well the paper's purpose is to develop performance criteria for the use of the named concept.
Methods The theoretical basis of the study are works of domestic and foreign scholars on the research problem, as well as international regulations governing the treatment of financial derivatives. The methodological framework is a set of general scientific methods of scientific cognition: observation, comparison, description, analysis and synthesis.
Results I determined the specifics of valuation of derivative financial instruments at fair value, justified an application of the concept of fair value accounting as the most objective accounting for derivative financial instruments. As well I propose certain performance criteria for the use of the concept.
Relevance The presented recommendations shall allow developing theoretical and methodological guidelines for accounting for derivatives. The obtained results can be used in further research of theoretical and methodological foundations of this area, as well as in the development of methodological tools for the treatment of financial derivatives.


Organization of registration and control system in transport organizations

Tarasova T.M. Senior Lecturer of the Department of Accounting, Analysis and Statistics, the Samara State University of Railway ( tarasova2004@inbox.ru )

Journal: Finance and Credit, #24, 2013

In the article the concept of registration and control system of the organization is considered, the main stages of its development are allocated, the methodological components are described.


About prospects of the tourism development in the Republic of Sakha (Yakutia)

Tarasova O.M. The research assistant, Institute of regional economy of the North ( Toksana19@mail.ru )

Journal: Regional Economics: Theory and Practice, #23, 2011

This article describes the tourism formation and development in the world. Also, considers the international experience and new tendencies of tourism development in the Republic of Sakha (Yakutia)


Problems of tax regulation in municipal formations of Repuplic Skaha (Yakutia)

Tarasova N.Q. research worker of regional financial policy department, Institute of the regional economy of the North ( 8(4112) 35-53-11 )

Journal: Regional Economics: Theory and Practice, #16, 2010

In article the taxes falling under reforming and having forming the budget value, entering in the competence of municipal formations of region (on an example of Republic Sakha (Yakutia)) are considered.


Organization of management accounting in enterprise in modern conditions

Tarasova T.M. Senior Lecturer of "Accounting, Analysis and Statistics", the Samara State University of Railway Transport ( tarasova2004@inbox.ru )

Journal: International Accounting, #29, 2012

In modern conditions for effective function each enterprise should support necessary level of competitiveness. It is possible to achieve only high-quality management and effective control behind financial streams of the enterprise. In the article differences of account types, elements of management accounting are considered. The main stages of system of management accounting at the enterprise are offered.


Formation and realization of a state policy on tourism safety at regional level

Tarasova O.M. Research associate, Scientific Research Institute of Regional Economy of the North, Northeast Federal University named after M.K.Ammosov ( Toksana19@mail.ru )

Journal: Regional Economics: Theory and Practice, #17, 2012

Formation of system of economic safety of the tourist sphere is considered, possibility of various risk factors which in turn cover every possible threats, both concerning participants of the tourist market, and for the region as a whole is shown. Methods and functional approaches of management of tourist risks are described.


Influence of government programs on village and agricultural production development in Yakutia

Tarasova N.Q. research worker of regional financial policy department, Institute of the regional economy of the North ( 8(4112) 35-53-11 )

Journal: Regional Economics: Theory and Practice, #32, 2009

In article are determined the affectedness of the realization of programs for the trade production raising of the agro culturing branches of region on the effective level. The analyze of formation of the effective finance and credit system of the agro industrial complex is allow to make a decision about effective development of trade production, that affected on the improved economic climate in rural region.


Cash flows of households in the field of savings as basis of increase in investment resource of the region

Tarasova N.G. Senior fellow, Research Institute of Regional Economy of the North, North-Eastern Federal University named after M.K. Ammosova ( n-somova@mail.ru )

Journal: Regional Economics: Theory and Practice, #20, 2012

Cash flows of households are one of the main elements in the financial system of regions. For the region's economic growth is very important function of the investment cash flow of households as providers of financial resources for the economy. Moreover, investment growth in the economy contributes to the growth of household savings and savings behavior.


Strategies for transactions on acquisition in insurance market of Russia

Tarasova J.A. PhD in Economics, Associate Professor, Lecturer, the Department of Financial Markets and Financial Management, the National Research University - the Higher School of Economics, St-Petersburg ( yutarasova@hse.ru )

Journal: Finance and Credit, #29, 2013

For the last two decades the majority of conducted investment deals in the Russian insurance market have been unsuccessful. In the article it is noted that the current situation in the car lending market in the Russian Federation is characterized by expansion of foreign captive banks. Strengthening the position of national banks requires the improvement of methodological support the process of car loans.


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