№ 99(5), May, 2014
Public date: 30.05.2014
Archive of journal: Articles count 106, 257 kb
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MODERN TRENDS OF CHART OF ACCOUNTS IN THE RUSSIAN FEDERATION
DescriptionTheoretical issues of constructing chart of accounts for various accounting and reporting models are discussed and the prospects of the chart of accounts development in the Russian Federation are identified
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ECONOMIC ESSENCE AND CLASSIFICATION OF INVENTORY AS AN OBJECT OF AC-COUNTING
DescriptionThe 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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PARTICULARITES AND VARIOS ACCOUTING WAYS OF FIXED ASSETS IN ACCORDANCE WITH RAS AND IAS
DescriptionThis article concerns the peculiarities of accounting of fixed assets according to RAS and IAS, because of unnecessarily increasing of number of companies experiencing the need for the preparation of financial statements for the 2nd standards. Despite the fact that RAS in recent years have made significant progress in convergence with IFRS in terms of fixed assets accounting, but still has the inherent differences with IFRS. Some organizations are faced with additional costs for parallel accounting or reporting transformation. Understanding the fundamental differences between the RAS, in terms of the assets, will maximize reconcile accounting and management accounting with IFRS in the industry and reduce the costs
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CURRENT STATE OF THE LANDS OF THE KRASNODAR REGION
DescriptionThe article describes the characteristics of the land of the Krasnodar region to determine the composition and structure of the land Fund; we have also revealed the tendency of change of type of lands and analyzed the dynamics of the distribution of lands by land users and ownership
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2-SPEED SYNCHRONOUS AND ASYNCHRONOUS ELECTRIC MOTOR
DescriptionIn the article we present a possibility of creation of the 2-speed synchronous and asynchronous electric motor and scientific bases for its design
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CIVIL SERVANT’S DISCIPLINARY RESPONSOBILITY IN THE RUSSIAN FEDERATION
DescriptionThe article examines some features of legal regulation of civil servant’s legal responsibility in the Russian Federation