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










  " " 8  2017 .

 
 5


 7

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Innovations have simplified life to holdings (groups of companies), having saved them from need to agree on transactions with interest in relation to subsidiaries.
Keywords: large deal, assets.

 13

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The interdepartmental working group on application of IFRS has carried out the analysis of the questions arriving from users and on their basis has made a peculiar instruction on application of standards in practice.
Keywords: IFRS, financial statements, reorganization, merge.
 15

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Under what circumstances detection of an error of the previous financial year means need of revision of the signed accounting reports for that year when this mistake has been made?
Keywords: essential errors, facts of economic life, accounting, founders.

 18

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In article the main regulations of IFRS according to the account and reflection in financial statements of changes in accounting estimates are considered.
Keywords: changes in accounting estimates.

 23

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At business activity constantly there is a risk of untimely execution by the partner of the obligations. How to minimize his consequences?
Keywords: doubtful debt, result of financial activity.
 31
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How these transactions are reflected in the account?
Keywords: joint-stock company, actions, redemption of stocks, registrar, nominal holder, depositary.
 38

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How to consider regrading?
Keywords: regrading, responsible person, inventory commission, norms of natural losses, perpetrator, court, losses, expenses.
 43

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All organizations, except those who have the right to keep the simplified accounting, have to create a reserve under depreciation (depreciation) of material values if the possible price of their sale became below their book value.
Keywords: reserve, material and production stocks, materials, goods, finished goods, market value, actual cost, income.

 47
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Whether insurance premiums for compensation for a salary delay, compensation of journey to the place of a holiday and back, payment of sanatorium permits, payments to board members, awards?
Keywords: insurance premiums, employment contracts, civil contracts, compensations.
 55
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What it is necessary to know about the taxation?
Keywords: employer, worker, remuneration, office invention.
 62

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When the residual cost of the liquidated fixed assets is included non-operating expenditures?
Keywords: elimination of fixed assets, dismantling, depreciation, income tax.

 66

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What tax deductions can be received in various situations and when the right for a deduction is lost?
Keywords: personal income tax, property tax deduction, tax period, mortgage, refinancing, bill, housing cooperative, housing cooperative.

 71

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The author has considered the situation from real financial and economic activity of the Russian company showing that the financial statements of the enterprise which tries to leave from risk will coincide with results of the company speculating in the foreign exchange market.
Keywords: currency risk, analysis, hedging, profit, financing.
 77
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What needs to be changed in standard regulation?
Keywords: foreign currency, accounting, income, expenses.

 80
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How to the accountant "to protect" expenses on rendering marketing services?
Keywords: company, expenses, marketing services, penalties, tax law, economic feasibility (validity).
 85

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Sometimes in the course of construction it becomes clear that the organization doesn't need the built building. In this case the company makes the decision to sell an object. What taxes she has to pay at sale?
Keywords: purchase and sale, real estate, object of incomplete construction, turnkey contract, property right, state registration.

 88

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How to protect itself, if granting doubtful guarantees for the taxpayer has resulted negative tax consequences?
Keywords: transactions, information, contracts, taxpayers, assurances about circumstances, supplier, buyer, court.
 91
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More and more actively outsourcing of accounting services therefore special relevance is acquired by a question of responsibility of the parties of the similar relations develops.
Keywords: accounting, outsourcing.

 96

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How to observe all nuances concerning the worker?
Keywords: shift method, foreign citizens, VAT, income tax, personal income tax.

105

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How to organize the production accounting of processing of waste?
Keywords: modeling, processing of waste.
107
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Need and advantage of application of formal and logical approach at creation of theoretical bases of accounting thereby is shown.
Keywords: financial result, profit.
112
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Permission of the uncertainty connected with application of PBU 18/02 by small business entity is admissible to consider as a subject of professional judgment of the qualified accountant both at the level of formation of accounting policies, and on level of training of financial statements.
Keywords: tax on accounting profit, accounting, book value of assets.

115

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How to reduce contributions to insurance upon traumatism by 20 %?
Keywords: employers, workers, operational injuries.
123

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The trading companies realizing goods to citizens need to consider the standards of the legislation protecting the rights of the consumer.
Keywords: consumer, seller, goods.
127

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What the employer needs to make for electronic interaction with the medical organizations?
Keywords: pilot project, disability leaf.

134

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What expenses of taxpayers, as a rule, cause claims from tax authorities and for what reason?
Keywords: taxpayers, tax authorities.

139

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Tax authorities are given rather extensive authority for the purpose of control of correctness of calculation and timeliness of payment of taxes and fees.
Keywords: tax authorities, taxpayers, taxes and fees, money.

142

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For obtaining the certificate on the admission to the certain type or types of works influencing safety of capital construction projects, the organization needs to enter in members of self-regulatory organization. What it is accompanied by?
Keywords: construction, self-regulatory organization, indemnification fund, membership dues, expenses of future periods, expenses.

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