Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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Tchelokhsayeva Saida Adamovna

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Honorary rank

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Kuban State Agrarian University
   

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Articles count: 4

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163 kb

COMPARATIVE ANALYSIS OF NORMATIVE LEGAL ACTS IN THE FIELD OF REGULATION OF WAGES (REMUNERATION) OF THE RUSSIAN AND INTERNATIONAL PRACTICE

abstract 0971403055 issue 97 pp. 796 – 806 31.03.2014 ru 1974
The article is devoted to the system of remuneration and compensation of employees in Russian organizations in comparison with the current practice in countries using IFRS. Settlements with staff on pay are responsible and the most common type of settlements with individuals occupying a significant portion of working time accounts of any organization
123 kb

FEATURES AND PROBLEMS IN THE COMPILATION AND ANALYSIS OF THE CONSOLIDATED FINANCIAL STATEMENTS

abstract 0991405040 issue 99 pp. 618 – 627 30.05.2014 ru 1270
The article concerns the peculiarities and problems of compiling and analyzing the consolidated financial statements since it was prepared under IFRS and thus in parallel with it, if the company is in the territory of the Russian Federation, the financial statements are prepared, in accordance with RAS. This complicates the comparison of the performance of two types of reporting and leads to the need to develop the algorithms for economic analysis to compare, analyze and interpret the Group's financial statements and accounting records of its member companies. In order to adequately assess the performance of these two types of reporting, it is necessary to understand the algorithm of consolidated financial statements and clearly understand the differences that exist between Russian and international accounting standards
375 kb

PARTICULARITES AND VARIOS ACCOUTING WAYS OF FIXED ASSETS IN ACCORDANCE WITH RAS AND IAS

abstract 0991405039 issue 99 pp. 608 – 617 30.05.2014 ru 2308
This article concerns the peculiarities of accounting of fixed assets according to RAS and IAS, because of unnecessarily increasing of number of companies experiencing the need for the preparation of financial statements for the 2nd standards. Despite the fact that RAS in recent years have made significant progress in convergence with IFRS in terms of fixed assets accounting, but still has the inherent differences with IFRS. Some organizations are faced with additional costs for parallel accounting or reporting transformation. Understanding the fundamental differences between the RAS, in terms of the assets, will maximize reconcile accounting and management accounting with IFRS in the industry and reduce the costs
121 kb

TAX RISKS AND WAYS TO REDUCE THEM AT THE CONTRACT CONCLUSION

abstract 1011407067 issue 101 pp. 1056 – 1064 30.09.2014 ru 1154
Relevance of the article has been proved by the fact that assessment of tax risks of writing contracts is one of the important tools of tax planning. Its result is the creation of a rational scheme structure contracts with all the specifications and requirements for ensuring transparency and manageability. It also makes it possible for the highest possible tax avoidance through the use of legitimate schemes provided by the legislation
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