name
Kalinskaya Marina Valeryevna
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
кафедра бухгалтерского учета
ассистент
Research interests
налоговый учет, МСФО
Web site url
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Current rating (overall rating of articles)
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TOP5 co-authors
Articles count: 11
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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Description
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ON THE WAY TO HARMONISATION OF THE DOMESTIC ACCOUNTING
Description
In the article consequences of changes of structure of incomes and expenses, as a result of the publishing of two orders by the Ministry of Finance of Russia in autumn of 2006 (from September, 18th, 2006 № 115n and 116n «About modification of standard legal certificates of book keeping») are reflected
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GENESIS OF THE POSTPONED TAXES AS CATEGORY OF THE ACCOUNT
Description
In the article, consideration of historical aspect of oc-currence and development of postponed taxes in inter-national and domestic accounting has been made. The existing methods of their account are analyzed
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Description
In the article, the methods of accounting of postponed taxes in the IAS and in the Russian accounting standards are considered. Advantages of balance sheet liability method of accounting of the postponed taxes are revealed. Methodical positions of adaptation of balance sheet liability method to the Russian accounting standards and to the Russian financial reporting standards are developed
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SPECIFICS OF TAX ACCOUNTING FOR TAN-GIBLE COSTS (FOR EXAMPLE THE DAIRY PROCESSING INDUSTRY)
Description
The elements of tangible costs, which must be included in the tax accounting policy, are defined and studied. Use of the proposed methodology for evaluating recyclable processing waste is substantiated for dairy, butter-, cheese-making, and dairy-canning industry enterprises
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ECONOMIC ESSENCE AND CLASSIFICATION OF INVENTORY AS AN OBJECT OF AC-COUNTING
Description
The article clarifies specific issues of the inventory classification in accounting theory. It shows an ap-proach to understanding their essence and content. Inventory classifications are summarized and supple-mented by new classification features, which can serve as a basis for the developing of an individual accounting ledger for financial, tax and managerial reporting to improve the effectiveness of managerial decision-making
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ACCOUNTING OF DEFERRED TAXES OF TRANSACTIONS WITH PRODUCTION INVENTORIES
Description
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
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Description
The article outlines the role of the accounting policy as a bridge between management and accounting in an economic subject. Different goals pursued by the organizations during their formation are identified. The impact of individual elements of the methodological section of the accounting policy of the company on its financial ratios is presented. In order to predict the effects of the elements of accounting policy on reporting and maximum simplification of work of financial services of an economic subject, the technology of forming of effective accounting policy is developed
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ANALYSIS OF THE TAXATION OF AGRICULTURAL ORGANIZATIONS
Description
In order to improve the effectiveness of organizations we substantiate the significance of their relationship with the state on fiscal payments. The authors analyze the example of aggregate taxation of the agricultural organizations of the Krasnodar region. This study was clearly illustrated with the figures and analytical tables. The structure of the study subjects to tax regimes was conducted. We have also presented an analysis of the dynamics of accrued and paid taxes and contributions to the extra-budgetary funds studied entities, as well as the structure of the taxes paid by agricultural organizations of the Krasnodar region. In order to assess the impact of the tax load on the financial performance of companies, the authors calculated the tax load of the study subjects. In particular, the tax load is estimated in terms of general and special tax treatment according to agricultural organizations of the central zone of the Krasnodar region. We have estimated the effect of the tax regime applicable to the tax load of the economic subject. Based upon scientific literature authors evaluated the effectiveness of the taxation of business enterprises studied. The article substantiates the scientific advantage of using special tax regime research subjects and empirically establishes the reason for choosing agricultural organizations of the tax regime provided for by the legislation of the Russian Federation
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SYSTEM OF TAXATION ANALYTICAL INDICATORS OF ECONOMIC SUBJECTS
Description
The article presents the main types and stages of tax analysis at the micro level. The authors analyze the sources are specified taxation. This article describes the general principles of economic analysis and the characteristics of their applications in order to analyze the tax. It was found that the analysis of the taxation organization should be carried out in three areas: the analysis of tax payments; analysis of arrears of taxes and levies; analysis of the tax load. Much attention is paid to the analysis of the tax load of the economic subject. The author presents the results of research the concept of "tax load". The article provides its scientifically based definition: a set of complementary indicators, both quantitatively and qualitatively characterizing the effect of mandatory payments of tax nature, levied in the budget of the Russian Federation, on the financial position of the economic entity. It was found that the composition of the tax load includes indicators that on the scale of application can be divided into public and private. The authors describe in detail the procedure for finding, sat the time lag for which it is advisable to determine the tax load of the economic entity. The authors delineate the scope of application of the tax load in the financial analysis of the economic subject
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