name
Afanasenko Anastasia Nikolaevna
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
Research interests
Web site url
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Current rating (overall rating of articles)
0
TOP5 co-authors
—Articles count: 3
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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AUDIT OF PROVISION FOR DECLINE IN VALUE OF MATERIAL ASSETS
DescriptionThe 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
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IMPROVEMENT OF THE METHODS OF INTERNAL CONTROL OF INVENTORIES IN AGRICULTURAL ORGANIZATIONS
DescriptionThe 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
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Description
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