Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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Name

Afanasenko Anastasia Nikolaevna

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Honorary rank

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Kuban State Agrarian University
   

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Articles count: 3

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209 kb

ACCOUNTING POLICY OF AGRICULTURAL LEGAL ENTITY AS A TOOL OF IMPLEMENTING INTERNAL CONTROL OF INVENTORY

abstract 1161602092 issue 116 pp. 1427 – 1448 29.02.2016 ru 573
The article substantiates the necessity of drawing up competent accounting policies in the field of inventory, to ensure the internal control in the legal entity. We explore the impact of accounting policies for the recognition and measurement of inventories on the financial reporting and suggest measures to reduce the distortion of information that serves as the basis for management decisions
271 kb

AUDIT OF PROVISION FOR DECLINE IN VALUE OF MATERIAL ASSETS

abstract 1181604014 issue 118 pp. 245 – 274 29.04.2016 ru 469
The article reveals and confirms the necessity for provision for impairment of tangible assets. Inadequate valuation of provision for impairment of tangible assets or its non-reflection in accounting leads to the distortion of all forms of accounting (financial) statements, except for cash flow statement. Because of it, there is a distortion of the information provided to reporting users. Also, the article describes the main legal and theoretical ideas about provision for impairment of tangible assets in the organization; a comparative analysis of domestic and foreign practice of creating reserves for impairment of tangible assets. More advanced and practical methods of creating reserves are developed; degree of impact on the financial (accounting) reports the creation of reserves for impairment of tangible assets in the organization; summary of the importance of the audit with the creation and use of provisions for impairment of tangible assets
230 kb

IMPROVEMENT OF THE METHODS OF INTERNAL CONTROL OF INVENTORIES IN AGRICULTURAL ORGANIZATIONS

abstract 0931309100 issue 93 pp. 1432 – 1464 30.11.2013 ru 1760
The article considers the necessity of inventories for any organization. The fate of the organization depends on its management effectiveness and its financial position. The organizational peculiarities of internal control in the agricultural sphere have been studied and the ways of improvement of the organizational and methodological mechanisms have been offered for the internal control of inventories in agricultural organizations
.