Name
Mikhno Elena Vladimirovna
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
Kuban State Agrarian University
Web site url
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Articles count: 4
In the article, we reveal functions and value of consolidation
of the reporting. The review of approaches to allocation
of stages and procedure of formation of the consolidated
financial statements of group of the companies is
submitted. We have also revealed the conditions of effective
and reliable consolidation. Need of application of
IFRS for obtaining authentic information in the consolidated
reporting is proved. Need of creation of uniform
system of the account and reporting, application of uniform
accounting policies for group of companies is emphasized.
Recommendations about drawing up such accounting
policies are made. For this purpose, we recommend
to develop uniform methodology of maintaining
the account for groups of companies. Components of
uniform methodology of maintaining the account and requirements
imposed to it were revealed as well. Options
of transformation of the accounting reports made under
RAS in the reporting under IFRS are considered, the
choice of model of formation of the reporting according
to IFRS is proved. The structure of formation of a unified
plan of accounts for group of companies, but separate
for RAS and IFRS is presented. It has been proved,
that application of separate books of accounts allows carrying
out transformation procedures more quickly, qualitatively,
with high degree of analyticity. The article also
offers a group of accounts on sections of a unified plan
of accounts for the account on IFRS
The assessment of objects of accounting is important
for obtaining objective information on an economic
and financial position of the organization. At the
solution of a question of assessment methods in
modern conditions, it is necessary to know how these
issues were resolved earlier. In this article, we consider
historical aspects of an assessment in accounting.
The retrospective of the solution of this question is
given, beginning from the XIII century in various
countries – Italy, France, Great Britain, Germany,
Holland, the USA, etc. Various points of view on
assessment questions are considered. It is specified,
that with the advent of a monetary assessment there
was a double record. Types of estimates are
considered: at the acquisition price (historical), at the
sale (market) price, at prime cost, at recovery cost, at
the reproduction price, a multiple assessment (for each
asset of balance to use the base of an assessment), at
fair value. Their positive and negative sides are given.
The option of an assessment and revaluation of assets
in the conditions of inflation with need to correct the
wholesale prices of an inflation index is reflected. The
main historical stages of development of an
assessment – naturalistic, origin and distribution of a
monetary assessment, distribution of market and
historical estimates, development of variety of
estimates, an assessment regulation, and association of
various estimates in the category of “fair value” are
formulated
The assessment and calculation of objects of
accounting is important for obtaining objective
information on an economic and financial position
of the organization. Requirements imposed to an
assessment reveal: the assessment of all objects of
accounting has to be real and uniform. It is
specified obligation of an assessment of objects of
accounting in monetary value – in rubles of the
Russian Federation. At the solution of a question of
assessment methods in modern conditions, it is
necessary to know how these issues were resolved
earlier. In this article, we have considered historical
aspects of an assessment in accounting in Russia.
The points of view of various scientists on
questions of an assessment and accounting are
given. It is specified, that in Russia, the
development of the state and monastic farm was an
incitement to development of accounting. Thus in
trade at the accounting of goods the account method
on each party with the cost scheme of registration
of the facts of economic life prevailed. It is noted,
that at that time most of accountants adhered to the
principle of an assessment at prime cost. The
special attention is paid to the development of the
agricultural account. The points of view of
unigrafists and digrafists on problems of an
assessment and calculation are considered.
Discussion concerning an assessment and
revaluation of fixed assets is shown. The criticism
of an assessment on labor units and other natural
measuring instruments is presented. We have also
substantiated the need of an assessment of
biological assets at fair value locates
Depreciation is the many-sided complex concept affecting
many aspects of activity of business structures.
The correct calculation of depreciation is necessary for
obtaining full and objective information on reproduction
process in the organization. With more detailed
consideration of a question of charge of depreciation in
developed with - temporary conditions, it is necessary
to consider development of depreciation in the context
of development of national schools of accounting. In
this article, historical aspects of development of depreciation
are investigated. The retrospective of concept
and methods of charge of depreciation is represented,
beginning from the XIV century worldwide. Various
points of view on methods of charge of depreciation of
such scientists, as V. Armuzzi, Zh.G. Kursel-Senel,
Ya.V. Sokolov, Zh.B. Dyumarshe, D. S. Lewis,
O. Shmalenbakh, A.P. Rudanovsky, A.K. Roshchakhovsky,
etc. are considered. It is specified that the concept
of depreciation was known to accountants of early
Christian Rome. Gradually there was a change of approach
to interpretation of the concept "depreciation".
Within the French school allocated concept of broad
and narrow depreciation, two options of a covering of
depreciation expenses were offered, research of influence
of fiscal policy on depreciation was conducted.
The German school connected charge of depreciation
with depreciation of property and need of formation of
a sinking fund. Within maneuvers of Anglo-American
school considered that depreciation has to be charged
at the expense of profit in the sum only approximately
equal to wear. Within domestic scientific thought, two
main schools adhering to various opinions were allocated.
For elaboration of uniform approach during the
Soviet period in accounting there were accounts "Sinking fund", "Depreciation of fixed assets" that allowed
to track a special-purpose character of use of a sinking
fund. That is not true for operating book of accounts