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









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Theoretical aspects of the financial outcome concept, its essence, content and algorithm of formation by agricultural organizations are explained in this article.
Key words: financial outcome, profit, loss, gross profit, sale gain, pre-tax profit, net income, retained earnings (uncovered loss).

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This article define that the main accounting problem of a microfinance activity is representation of financial state of microfinancial program participants borrowers..
Key words: microfinance organization, accounting and analysis methods, borrower, microfinance program participant, welfare, target group.

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This article reveals problems related to the derivatives measurement and contains recommendations, concerning valuation process, its audit and control.
Key words: derivatives, measurement, fair value, audit.

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The article defines the transformation steps indispensable for conversion of statements, regarding to Russian Accounting Standards into IFRS forms, reflects transformation features of automobile-dialer company.
Key words: IFRS, RAS, transformation, conversion, reclassification, automobile dealer, accounting, accounting policy, statements.

 

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