This article discusses the stages of development of the Russian bookkeeping, namely the audit activity, within international standards. There is a detailed analysis of the stages of formation of audit legislation also careful studies of influence of certain social, economic, and historical factors in the development of the bookkeeping. The key factors of influence to regulate auditing activities by the state are reviewed in the article. The article reveals information about the sense of amending the legislative framework, and main ways of standards development of the auditing in Russia at different stages. The article reviewed legal standards in the field of bookkeeping. There was also presented international experience to solve the problem base on contrasting countries with different approaches to the development of the regulatory legal framework in the field of audit. The article reviewed practical aspects of usage of the modified regulation in bookkeeping
The statement of financial performance is one of the main forms of accounting (financial) statements of commercial organizations. The main goal is to provide quality information useful to the interested user to evaluate the effectiveness of activity of an economic subject. Due to the fact, that this reporting form provides information about such objects of accounting as income and expenses, its formation is governed by PBU 9/99 "Incomes of organization" and PBU 10/99 "Expenses of organizations". Credentials standards, in turn, provide opportunities for the professional judgment of the accountant in establishing the classification criteria of income and expenses for presentation purposes in the statement of financial performance. The implementation of the judgment in this case will determine the level of usefulness of the report to the interested user. The study of the totality of possible approaches to the classification criteria of income and expenses for presentation in the statement of financial results has enabled to conclude that the professional accountant's judgment in this case must take into consideration such factors as the type and extent of activity of an economic subject, the regularity of occurrence of incomes and expenses, as well as their relationship
The article describes the innovations in the classification and measurement of biological assets according to IFRS (IAS) 41 "Agriculture". The difficulties faced by agricultural producers using standard, set out in article. The classification based on the adopted amendments, according to which the fruit-bearing plants, previously accounted for as biological assets are measured at fair value are included in the category of fixed assets. The structure of biological assets and main means has been studied in trials. Changes made to the IFRS (IAS) 41 "Agriculture", make similar national and international accounting rules. In this way, the fruit-bearing plants are carried at cost, taking into account accumulated depreciation. This approach is similar in both accounting systems. The method of accounting of fruit-bearing assets, which after maturation are not significant biotransformation in the value, has been simplifying accounting. According to the fruit-bearing assets, active market was absent; therefore, the estimation of fair value for them is not correct. The model of using fruit-bearing assets is similar to the use of industrial equipment. Historical cost is more appropriate and meets economic substance of the objects. Assessment of performance of fruit-bearing assets and indicators of their use is represented on an example of perennial crops
The article discusses the development of e-government
concept and the key factors that have a major impact on
this process. In this study, the external environment is
defined and we have specified the inner enlarged
structure of the system. The influence on the
development of the concept is exploring with factors of
external and internal environment. The influence of
factors on the formation of the paradigm of egovernment
is showing on the example of historical
development. Further, successful practice in the
establishment of e-government are analyzed and then
are noted some problems arising in this process. The
accumulated international and local experience is
studied in this area, that is reflected in list of practical
experiments and theoretical studies by group of
scientists. E-government is examined not only as the
management structure, but also as the information
technology system. Key trends are analyzed and the
impact of factors is discovered in relation to selected
components of the system of e-government. The article
reveals the factors responsible for the success of egovernment
implementation and the factors that
increase the risk on the project. Low-level factors are
grouped on its subjects to identify the basic and
secondary groups of factors, which affect selected
elements of the system. It defines the elements of egovernment
affected with the general impact
Delinquents and criminals in the economy, actively
apply modern tools of implementation of economic
relations while using the so-called "gaps" and
inadequacies in the law. Often, to prove intentional
sequence of interrelated transactions between
counterparties for public authorities authorized in the
field of Economics is quite difficult. The main problem
is the lack of information about the facts of economic
life that took place in the economic system of the
administrative-territorial education and beyond. On the
other hand, economic actors have difficulty when
choosing a contractor, the burden of control activities
and the need of proving innocence. Implementation of
measures to stimulate sectors of the economy faced a
challenge of bringing the right information and the
willingness of subjects to participate in their
implementation. There are professional illiteracy and
the lack of necessary information about the rules of
participation in the stimulus package, as well as
practices and examples of economic behavior. The
authors propose the use of the resource of a uniform
accounting system, allowing solving the task of
eliminating the above difficulties. The article presents
the procedure for its application in individual cases for
the implementation of economic operations,
implementation of control measures. We have also
investigated the circumstances and conditions of its
application
The article noted that the aggravation of the problem of
economic sustainability of agricultural organizations in
the modern market economy, caused by the influence of
the complex as a deterrent, and potentially contributing
to internal and external factors, showing up at all stages
of the reproductive process. Investigation of this
problem has allowed allocating and justifying the most
important factors, classified in the context of
organizational, economic, innovation and investment,
financial and social components, affecting the process
of ensuring the economic sustainability of agricultural
organizations, taking into account the specific
conditions of their operation. Among the constraints, we
highlighted the high cost of borrowing, the fiscal tax
policy, price disparity, lack of working capital, high
financial risks and depreciation of fixed assets, low
production efficiency, aging staff, lack of highly
qualified personnel, and others. Among the factors
conducive to economic stability, we defined such
factors as loans, incentives, insurance, government
support, the intensification of innovation, use of new
resource-saving technologies, modernization and
reconstruction of production, increasing the
responsibility of the business, improving human
resources and others. The proposed classification by the
nature of influence on the object of control in the
context of structural and functional components enables
the development of mechanisms and tools to increase
agricultural organizations adaptation to the changing
environment. The author concludes that by taking into
account all the factors and the formation of an effective
management system based on agroeconomically
harmonious coordination of market mechanisms and
government regulation, it is really possible to achieve
economic growth that will create the conditions for balanced, sustainable and socially-oriented economic
development
Volumes of funds on the activities of the program Development of the poultry in the Krasnodar Territory are presented for 2011-2013 and the years of its implementation; the evaluation criteria to achieve the targeted poultry industry program in the Krasnodar region. The results of production capacities in the livestock in the reporting period are considered. Investment projects in the sector of the Krasnodar Territory Poultry are analyzed and their prospects for the implementation and compliance with consumer preferences are assessed. State program of the Krasnodar Territory Development of agriculture and regulation of markets for agricultural products, raw materials and food (term implementation of the program 2016-2021) is described in the section on livestock subsector funding. The main issues of the agrarian and industrial complex development in the Krasnodar Region are considered. Target indicators for state program Development of agriculture and regulation of markets for agricultural products, raw materials and food are given. The need for state support of poultry subjects of agribusiness industry of the Krasnodar Territory activity in modern conditions to meet the basic needs of the population and guests of the Krasnodar Territory and the further formation and development of the market of poultry products in the region and pointed out
The article discusses the importance of agricultural production for the Russian economy and necessity of its state support, including through the tax system, it analyses the main indicators of the share of agriculture in the economy of Russia and the historical and practical aspects of the application of the unified agricultural tax. The article presents the main indicators of agricultural production in 2015, private (individual and family) sector, identifies the types of regional agrarian structures, as well as the distribution of these types by regions. It reveals the problems of application of the unified agricultural tax, as well as the reasons for their cause, discusses the main changes to the current system of taxation relating to the common tax in agriculture. It determines the impact of the application of preferential treatment for the taxation of agricultural production on the dynamics of the industry by considering the structure of payers of the single agricultural tax in the Russian Federation for the period 2010 to 2015. It considered the total income of the unified agricultural tax and on the basis of 1 of the taxpayer for the period 2010 – 2015, identifies possible ways of improvement of the unified agricultural tax and the necessity of expanding the list of expenses, including losses
In accordance with many surveys, it is clear that rural
holidays play an important role in diversification of
modern touristic places. Its diversity attracts more and
more tourists in different countries from all over the
world, including Russia. The phenomenon of
agritourism has been known in touristic science and
practice for a long time. However, a common
interpretation of its content and an approach to its
classification has not been developed. The article
presents a hypothesis, which represents agritourism at
the present stage of its development; a special kind of
tourism, which unites a number of subclass and their
development requires a special set of tourist resources
The author has greatly elaborated the science of
tourism theory in terms of formation of the conceptual
unit of agritourism, including its inherent properties as
a special field of tourism; classification criteria (using
the results (products) of agricultural production in
various forms, the infrastructure and resources of the
agritourism facility or the whole countryside, trade
activity) according to classes and subclasses. In
contrast to the pre-existing partial approaches to
agritourism, it allows, to isolate it properly as an
independent and complete subject of management
facility in the tourist industry. The article presents the
author's suggestion on agritourism conceptual
framework development, typology of tourist resources
use
The article summarizes the results of a study devoted
to the solution of actual problems of management of
corporate integrated structures. Among the significant
scientific results are presented: methods of evaluating
the development of corporate integrated structures of
the agro-industrial sector operating in the absence of a
legislative base; substantiation of actual problems of
management of corporate integrated structures on the
example of a typical representative of this sector of the
economy and developed a multi-tasking method of
system analysis, directions for solving the identified
problems; methods and models of design of control
system corporate integrated structures and alternative
options for organizational structures, their evaluation
based on the use of methods of mass service theory
and the choice of variant by criterion the average time
of document management system; developed the
organizational-economic mechanism of strategic
planning and a set of interrelated models obtained
using the method of systemic-cognitive analysis,
which allows on the basis of the accumulated
information on the activities of the organizations
included in the corporate integrated structures to
obtain the predicted values of the system indices when
setting the target value of one of them; methods of
control of the chain of value creation, allows us to
develop structures of integrated systems with
allocation in them of financial and material flows, and
improved models for assessing effectiveness and
calculating the parameters of technologically complete
industrial chain and optimization model of the volume
of material flow