http://news.mail.ru/foto/64688/4544/





 " "  




:


 

 

 

 

  PDF. :
 (20,8 MB)  (1,6 MB).

 


. .
.
: , , , , , , , .
Based on an analysis of the practical needs of loggers, the author proposes to change the methodology of accounting for forest resources in order to improve the quality of accounting information.
Keywords: accounting, methodology, leasing, asset, logging, information transparency, forest resources, partnership.

" " 5 2020 .

 



. .
. , .
: , , , .
The article discusses the main patterns and trends in the development of the Russian accounting system in small and medium-sized enterprises. The main problems are highlighted, recommendations for their resolution are proposed.
Keywords: accounting, reporting, standard, small and medium-sized enterprises.

" " 4 2020 .

 

-
. . , . . , . .
- DLP-.
: , , DLP-, - , .
The authors suggest that law enforcement agencies improve the accounting and analytical tools for identifying economic crimes through the introduction of an automated DLP-system.
Keywords: economic crimes, law enforcement agencies, DLP-system, accounting and analytical tools, implementation stages.

" " 3 2020 .

 


. . , . . , . .
, .
: , , , , .
The authors have developed a programme for the detection of economic crimes, the distinctive feature of which is a set of procedures for four interrelated stages.
Keywords: economic crimes, analytical support, reconciliations, checks, testing.

" " 1 2020 .


. . , . . ,. .
, , .
: , , , , .
The article is devoted to the development of internal control procedures for consolidated reporting in corporate structures, the formation and use of reliable financial information for all divisions of complex economic entities, which is an important prerequisite for the development of any corporate structure.
Keywords: control, consolidation, group, reporting, information.

" " 1 2020 .



. . , . .
, . . , . .
: , , , , , , .
Three methods are considered by which the risk of bankruptcy of the organization can be predicted. Special attention is paid to the role of financial analysis. A system of factors is presented to assess the financial condition of the organization and the risk of insolvency. The methods were analyzed and the optimal one was chosen.
Keywords: bankruptcy, financial condition, method, financial analysis, ratio, liquidity indicators, financial stability.

" " 12 2019 .

 


. . , . .
, .
: , , , , , .
Authors in detail considered innovations on the VAT concerning agricultural enterprises.
Keywords: VAT, rate, advance payment, deduction, single agricultural tax, transition period.

" " 9 2019 .

 


. . , . .
- .
: , , , , .
On the basis of the analysis of a regulatory framework and practice of account by authors three options of reflection of sale of fish products in primary documents and registration registers are offered.
Keywords: revenue, fish products export, contract value, customs value, single agricultural tax.

" " 8 2019 .

 


. . , . .
, .
: , , .
It is offered to notice a payment for negative impact on the environment the specific tax, having recorded the basic and its optional elements in the corresponding chapter of the Tax Code of the Russian Federation.
Keywords: payment for negative impact on the environment, taxes Pigou, function.

" " 7 2019 .

 

 
. .
, , , , , . , , .
: , , , .
Based on the application of an interdisciplinary approach through the analysis, synthesis, systematization and grouping of theoretical and empirical data, the reasons for the poor presentation of information to users about forest resources involved in logging in the official classification of costs were identified and ways to eliminate them were identified. The result of the study was the author's proposals that determine the position of the resources of nature used by the mining forest business in the list of cost elements, corresponding to the objective economic reality.
Keywords: natural resources, logging, classification of resources, classification of costs.

" " 7 2019 .

 

:
. .
, , .
: , , , , .
Article is devoted to a solution of the problem of discrepancy to the user requests of those reporting data which are formed in the system of domestic accounting according to the operating methodological units for accounting of the resources involved in production of logging.
Keywords: logging, resources, accounting methodology, influence of branch and technological features, information restrictions.

" " 6 2019 .

 

.
. . , . . ,. . , . .
. , .
: , , , .
In modern conditions of managing outsourcing acts as one of ways of reducing costs of the organization. Its positive and negative sides are analysed, considered the scheme ofconducting accounting when using outsourcing and taxation.
Keywords: outsourcing, accounting, tax accounting, VAT.

" " 6 2019 .

 

-
. . , . . , . .
- , , .
: , , .
The offered complex of actions for management of strategically focused ecology-economic risks on the basis of results of ecological audit is productive instrument of data management by risks, means of their decrease, increase in environmental safety by means of elaboration of effective strategy of environmental management.
Keywords: ecological audit, risks, damage.

" " 2 2019 .

 


. .
, , 12 " ".
: , .
The forest resources allocated under logging and intended for withdrawal should be qualified in accounting as specific stocks and to estimate them at the minimum rates for unit of the wood volume, possible for preparation, to keep account on free account 12 with assignment to it the names "Reserves of Natural Raw Materials".
Keywords: stocks of forest resources, logging.

" " 2 2019 .

 


. .
, , .
: , , , , .
By systematization in work the directions of modern development of an accounting thought in further improvement of accounting of resources are revealed, development of offers on increase in qualitative characteristics of the economic indicators characterizing resource base of the enterprise is carried out.
Keywords: resources, assets, property, methodology, IFRS.

  " " 1 2019 .

 

""
. . , . .
, "".
: , , , .
Today the appraisal centers of qualifications do not estimate professional judgment of the expert in this connection, authors presented advanced structure of a qualification examination on compliance to the professional Accountant standard.
Keywords: competence, assessment, professional judgment of the accountant, certification.

" " 1 2019 .  

              


ENGLISH VERSION


 
BRWSCW38