Scientific Journal of KubSAU

In modern conditions, the problem of the choice of an optimum tax regime especially is particularly acute for agricultural organizations. The subjective factors influencing acceptance of management decision on the matter such as the production specialization level, a share of the income from sale of agricultural products in total income, number of workers are characteristic of each organization. However, a preliminary stage of the analysis of tax expenses in case of various tax regimes is consideration of statistical information on an industry in the field of the taxation. In this article, data on structure and size of liabilities on taxes, charges, fees are provided to off-budget funds of agricultural organizations of the Krasnodar Region, dynamics of this indicator within five years that gives an idea of a tendency of change of conditions of the taxation in case of various tax regimes. Statistical information on distribution of agricultural organizations of the Krasnodar Region on tax regimes is also provided in a percentage ratio. The comparative analysis of level of the tax load in case of various tax regimes which gives an idea of benefits of a special tax regime to agricultural producers is provided. The study was sponsored by RFFR and the administration of the Krasnodar Territory in the framework of a research project № 16-46-230131 “Formation of information efficient management of agricultural production systems through the integration of information flows of the financial, tax and management accounting (based on organizations of the Krasnodar region)”

In terms of financial instability, contributing to increase in risks associated with conducting a business activity on the territory of the Russian Federation, there comes the need for the settlement of the procedure for reflection of information about the risks of the economic activity in financial statements. This article discusses the concepts of risks, their impact on the performance of financial accounting. There is a classification of risks: legal, country, financial and regional, their special features. To reduce the decline of the economic performance of the organization a variety of activities was offered. One way to solve this problem is the creation of reserves. For this purpose, various options for the establishment of reserves to reduce the impact of risks of the organization are considered in the article. The first option is the creation of reserves at the expense of the cost of production where the reserves are formed on the credit of account 96 "Reserves of forthcoming expenses". The second option is the reservation of funds as a reserve capital: reserves are formed on the credit of account 82 "Reserve capital". The third option is the creation of reserves due to other expenses; such reserves are used to adjust the value of assets. The article provides the calculation of the valuation of receivables. Based on data of accounting balance and the report on financial results of the buyer-debtor the calculation was carried out for the assessment of the credit risk for the organization, which the debtor must repay the debt to. Calculations are based on the methodology of the scientists of the Department of theory of accounting of Kuban State Agrarian University

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

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

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

In the article the historical and social analysis of placement and specialization of agricultural production is provided in territorial borders of the subject

In the article, we have considered the questions of definition of a place of management accounting and the analysis in an organization control system. Their influence on the efficiency of preparation and adoption of administrative decisions is considered

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

The article deals with system organization aspects of automatized consolidated managerial accounting. The organization is based on the specification and accounting efficiency, i.e. special accounting source documents, which provide the formation of complete and authentic information in the main production (animal breeding)

In the article we have analyzed some topical historical, political, international and legal food security aspects in the globalization conditions