name
Kupreeva Angelina Sergeyevna
Scholastic degree
—
Academic rank
—
Honorary rank
—
Organization, job position
• Kuban State Agrarian University
Research interests
анализ хозяйственной деятельности, организация бухгалтерского и налогового учета в организациях санаторно-курортного комплекса
Web site url
—
Current rating (overall rating of articles)
0
TOP5 co-authors
Articles count: 1
Сформировать список работ, опубликованных в Научном журнале КубГАУ
-
“ACCOUNTANT” PROFESSIONAL STANDARD: PROBLEMS OF APPLICATION AND WAYS OF SOLUTIONS
Description
Problems of practical application of the professional Accountant standard are revealed and recommendations about improvement of his contents are identified in the article. Relevance of researches is caused by discrepancy of separate provisions of the professional Accountant standard to the legislation on accounting, and absence of thorough investigation of the single questions concerning application of the professional standard by employers. It is possible to carry to such questions: - uncertainty of the requirements to qualification, education level and experience of professional activity shown to applicants for a position of the deputy chief accountant; - lack of similar requirements to officials to whom the duty of conducting accounting and drawing up accounting reports, except the chief accountant is assigned; - discrepancy of the skill levels enshrined in the professional Accountant standard, to modern realities of professional activity in large economic subjects and to educational programs of higher educational institutions. The authors have proved introduction to the professional Accountant standard of new labor functions and the highest levels of qualification corresponding to them for the chief accountants and other officials who are carrying out consolidation of financial statements, preparation of the tax reporting of large taxpayers
pdf 172.955kb
doc 172.955kb