International Financial Reporting Standards of public
sector increase quality of financial statements of the
organizations of a public sector that leads to more
reasonable decisions in the sphere of distribution of
public resources, increasing transparency and the
accountability of public authorities. In the article the
sense of application of IFRS public sector is
characterized, the assessment of methods of the
budgetary account and the conclusion about
advantages and difficulties of introduction of
International Financial Reporting Standards public
sector are given
Theoretical aspects of the regional housing market
formation are considered in the article. It is noted
that the economic reform of our country has shifted
to regional level of practical social tasks to ensure
the population to affordable housing. Housing construction,
until recently, acted as the growth driver of
the entire economy. Therefore researching of the
economy effect on the housing sector on effectiveness
in the development of the regional socioeconomic
system is very up-to-date and is in great
demand. The authors present the region definition as
a complex multilevel structure with its own economic
environment, dynamics of development, made
through part of the national economy. The article is
setting goals for regional development construction
housing market. With regard to the housing market,
they have identified the general economic, investment,
social, stimulating, informational, sanitizing,
providing, backbone, space-educational and regulatory-corrective
function. In addition to the aforementioned
features they have included in this list and the
control and regulatory function, it is designed to
promote greater efficiency in the use of land for construction
of housing, the balanced demand, preparation
of proposals on the local residential market, coordination
of other listed functions. To the specific
functions they include measures to expand the market
segment, the diversification of the construction
business, strengthening relationships with other regional
participants in the housing markets, the increasing
role of the region in the economy of the
country
The authors of the article indicated the relevance of
the research, the essence of the subject and the
conditions for achieving stable existence of a market
economy. The theoretical issues of economic security
are considered. The threats associated with abuse of
authority by audit companies and private auditors are
described. The examples of fraudulent schemes in the
international practice of auditing activities as well as
criminal prosecution in the Russian Federation are
given. The article reveals regulations on quality
control audit of financial statements, both in the
world - MCA â„– 220 "Quality Control Audit of
Financial Statements", and in Russian - â„– 7 "Quality
Control for Audit assignments", approved by the
Government of the Russian Federation , September
23, 2002 N 696., as well as the Federal Law of
30.12.2008 N 307-FZ "On Auditing." The authors
revealed the content of the reporting of audit firms
and private auditors, they marked the distinctive
features of their structure and the procedure of the
preparation. The methods of improving control
measures for auditing and greater economic security
are specified, the priority factors that affect the life
conditions of the company and the ways to achieve
an efficient concept of economic security are shown
This article reviews the activities of OOO "Gazprom Transgaz Krasnodar". The authors have examined brief economic characteristics, performed the cash flow analysis, considered the organization of accounting of money resources of the economic entity. Money resources play an important role in supplying the financial and economic activity. This is due to the fact that these assets perform such functions as a measure of value, a way of sharing, capital accumulation. Their ability to quickly and easily transform into any kind of wealth has created a need to organize continuous and timely accounting of funds and their movement. Continuous process of cash flow represents the cash flow, which is usually compared with the system of "financial blood circulation", providing viability of the organization. From the completeness and timeliness of supplying the process of supply, production and distribution with money resources, there is a dependence of the results of main activities of the enterprise, the measure of financial stability and solvency, the advantages required for current and future development. Thus, the modern accountant, financial manager needs to know the modern methods of analysis of cash flows used by native and foreign practice. The solvency and liquidity of the company depend From the volume and velocity of money circulation and its efficient management. Therefore, analysis of cash flow provides the basis for evaluating and forecasting the company's solvency, allows to evaluate the financial condition more objectively
In the article, it is told about need of the correct and rational use of fixed assets with system of the organization of accounting in branch of a structure of power objects. Operational stages of fixed assets at an initial stage of construction are shown. The main questions and problems of rational use of fixed assets are investigated. Fixed assets in the course of production carry out a role of means of labor, which are used by the person as the conductor of his impact on objects of the labor for the purpose of their adaptation to satisfaction of the requirements. Fixed assets make a basis of material and technical resources of the organization, define her technological level, the range, quantity and quality of products, the performed works and the rendered services. Fixed assets via the economic mechanism of depreciation and costs of their repair participate in formation of prime cost of goods (works, services) and financial result of activity of the organization. The facts of economic life on leaving of fixed assets exert considerable impact on financial result as well. Therefore, for ensuring reliability of information, which is contained in accounting reports, the organizations have to keep account of the facts of economic life with fixed assets in strict accordance with normative documents
Business risk is a result of the business operations like taxes. Concerning of the issues related to the development of a strategy functioning economic entity are becoming popular. This strategy considering the law brings to optimizing the value of the tax payments of the organization and reduces the risk of tax risks. In this situation, a special role should be given to the orientation of the accounting system for the risk of economic activity in the development of accounting and organizational aspects that ensure the formation of the tax base for various taxes, and use the special taxation regime. The system of risk-based accounting consists of risk-based accounting policy for taxation regime, verification of the rights of using UAT, foundation of deferred taxes, revision of tax risks which are based on public criteria of tax offenses, the method of distribution incomes and expenses between different taxation regimes, monitoring an agricultural production, the inspection of tax errors
The article presents the analysis of theoretical and empirical results of the study of ethno-psychological peculiarities of representatives of the two ethnic groups. The results were given for comparative analysis and the semantic value sphere of personality, peculiarities of structuring experience. The research is more applied in nature and allows to optimize the structure of personnel motivation and optimal balance of formal and informal elements of the activity in interaction with employees from a practical point of view. In the study we have used data obtained on the respondents residing in the territory of the Krasnodar region and the Republic of Adyghea
The article considers some issues of organizing the
recording of production costs by their location based
on the specific features of industries with integrated
use of raw materials on the example of the milling
industry. In the authors’ view, the main disadvantage
of accounting production costs and determining the
cost of production with integrated use of raw materials
is tackling the problems of delineation of costs
between the products received, but not the problems of
organizing accounting and isolating costs by their
location and by cost drivers, which leads to the
application of the simple (proportional) method of
accounting for production costs and determining the
cost of production. The authors set out a theoretical
basis for the allocation of responsibility centers and the
classification of production costs in accordance with
the content and objectives of Management Accounting,
which makes it possible to determine their composition
and structure for enterprises of the milling industry. It
was suggested that the method of accounting
production costs depending on the wholesale price of
products could be applied, which would enable flourmilling
enterprises of Krasnodar Territory to increase
the profitability of the goods produced, increase profits
and reduce production costs
On the example of milk-processing organizations the causes of differences in the amount of income and expenses in the accounting of inventories are found out and presented. Implementation of the proposed recommendations will help effectively to design the connection between the systems of bookkeeping and tax accounting depending on the motivation of economic entities
In this article, the issue of accounting for direct costs
as part of the cost of construction works and services
are considered, a characteristic is given to each of the
methods presented in the work, and calculations are
made on the basis of accounting data at LLC
MontazhTechStroy. In the course of the analysis,
positive and negative features of methods for writing
off materially production costs within the research
organization were revealed, conclusions were drawn in
accordance with which proposals were made to
rationalize the management accounting of the
economic entity with respect to methods for writing off
direct costs for the cost of finished goods (works,
services)