name
Sigidov Yuri Ivanovich
Scholastic degree
•
Academic rank
professor
Honorary rank
—
Organization, job position
• Kuban State Agrarian University
Research interests
-
Web site url
—
Current rating (overall rating of articles)
0
TOP5 co-authors
Articles count: 24
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INFLUENCE OF RISKS ON INDICATORS OF ACCOUNTING FINANCIAL REPORTING
DescriptionIn terms of financial instability, contributing to increase in risks associated with conducting a business activity on the territory of the Russian Federation, there comes the need for the settlement of the procedure for reflection of information about the risks of the economic activity in financial statements. This article discusses the concepts of risks, their impact on the performance of financial accounting. There is a classification of risks: legal, country, financial and regional, their special features. To reduce the decline of the economic performance of the organization a variety of activities was offered. One way to solve this problem is the creation of reserves. For this purpose, various options for the establishment of reserves to reduce the impact of risks of the organization are considered in the article. The first option is the creation of reserves at the expense of the cost of production where the reserves are formed on the credit of account 96 "Reserves of forthcoming expenses". The second option is the reservation of funds as a reserve capital: reserves are formed on the credit of account 82 "Reserve capital". The third option is the creation of reserves due to other expenses; such reserves are used to adjust the value of assets. The article provides the calculation of the valuation of receivables. Based on data of accounting balance and the report on financial results of the buyer-debtor the calculation was carried out for the assessment of the credit risk for the organization, which the debtor must repay the debt to. Calculations are based on the methodology of the scientists of the Department of theory of accounting of Kuban State Agrarian University
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Description
In modern conditions, the problem of the choice of an optimum tax regime especially is particularly acute for agricultural organizations. The subjective factors influencing acceptance of management decision on the matter such as the production specialization level, a share of the income from sale of agricultural products in total income, number of workers are characteristic of each organization. However, a preliminary stage of the analysis of tax expenses in case of various tax regimes is consideration of statistical information on an industry in the field of the taxation. In this article, data on structure and size of liabilities on taxes, charges, fees are provided to off-budget funds of agricultural organizations of the Krasnodar Region, dynamics of this indicator within five years that gives an idea of a tendency of change of conditions of the taxation in case of various tax regimes. Statistical information on distribution of agricultural organizations of the Krasnodar Region on tax regimes is also provided in a percentage ratio. The comparative analysis of level of the tax load in case of various tax regimes which gives an idea of benefits of a special tax regime to agricultural producers is provided. The study was sponsored by RFFR and the administration of the Krasnodar Territory in the framework of a research project № 16-46-230131 “Formation of information efficient management of agricultural production systems through the integration of information flows of the financial, tax and management accounting (based on organizations of the Krasnodar region)”