№ 99(5), May, 2014
Public date: 30.05.2014
Archive of journal: Articles count 106, 257 kb
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Description
The historical and sociological analysis of scientifically reasonable placement, deepening and stability of specialization of agriculture is provided in article
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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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PARTICULARITES AND VARIOS ACCOUTING WAYS OF FIXED ASSETS IN ACCORDANCE WITH RAS AND IAS
Description
This 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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FEATURES AND PROBLEMS IN THE COMPILATION AND ANALYSIS OF THE CONSOLIDATED FINANCIAL STATEMENTS
Description
The article concerns the peculiarities and problems of compiling and analyzing the consolidated financial statements since it was prepared under IFRS and thus in parallel with it, if the company is in the territory of the Russian Federation, the financial statements are prepared, in accordance with RAS. This complicates the comparison of the performance of two types of reporting and leads to the need to develop the algorithms for economic analysis to compare, analyze and interpret the Group's financial statements and accounting records of its member companies. In order to adequately assess the performance of these two types of reporting, it is necessary to understand the algorithm of consolidated financial statements and clearly understand the differences that exist between Russian and international accounting standards
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REGIONAL FEATURES OF ENTREPRENEURSHIP FUNCTIONING IN THE AGRARIAN SPHERE
Description
The article analyzes the activities of the agrarian sphere in the Chuvash Republic; we have also developed a matrix of opportunities for the development of the agrarian sector in conjunction with the entrepreneurship, entrepreneurial development strategy identified the cluster as the main factor of socio-economic development of the region
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PERFECTION OF INFORMATION SUPPORT OF BUSINESS IN THE AGRARIAN SECTOR
Description
The article defines the functions and information management tools of entrepreneurship in the agrarian sphere, the impact of the algorithm information support for business development in the agrarian sector, identified ways of improving information systems
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MODERN TRENDS OF CHART OF ACCOUNTS IN THE RUSSIAN FEDERATION
Description
Theoretical 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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CURRENT STATE OF THE LANDS OF THE KRASNODAR REGION
Description
The 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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MODERN CONCEPTS OF ACCOUNTING: PROBLEMS AND PROSPECTS
Description
The article describes the basic concepts of accounting at the present stage
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