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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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ACTUAL QUESTIONS OF BOOK KEEPING OF BASIC FUNDS IN MODERN CONDITIONS
DescriptionIn the article the critical questions of book keeping of basic funds and their estimation are examined. The author investigates economic validity of depreciation charges, a choice of methods of their charge, application of a fair estimation of basic funds. As a result of research use of services of the specialized organizations on management of amortization accounts and creation of possibilities for managing subjects to define an order of application of a fair estimation independently is offered
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GENESIS OF THE POSTPONED TAXES AS CATEGORY OF THE ACCOUNT
DescriptionIn 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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HISTORY OF TAX ACCOUNTING FORMATION AND DEVELOPMENT
DescriptionAll-round analysis of historical aspects of tax accounting formation and evolution in Russia and in the world is reviewed in this article
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CONCERNING THE ESSENCE, THE STRUCTURE AND THE PURPOSE OF FINANCIAL REPORTS
DescriptionIn the article, several approaches to the definition of the essence and aspects of financial reports are con-sidered. Main demands to accounting information are researched
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METHODS AND TOOLS OF THE OPERATING AND STRATEGIC CONTROLLING
DescriptionIn the article basic tools of the operating and strategic controlling are considered. Main attention is given to the opinion of the various authors. Basic tools are re-garded from the point of view of management accounting and management analysis
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STANDARDIZATION OF PARAMETERS OF CONSUMPTION OF RESOURCES OF INDUSTRIAL ENTERPRISES
DescriptionIn the article purpose of norms of costs in system of the administrative account, and also the most progressive methods of their formation is considered in a view of requirements of increase of a production efficiency and improvement of quality of management
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BACKWARD GLANCE ON THE FOREIGN ACCOUNTING IDEAS’ EVOLUTION
DescriptionIn the article, most essential aspects of the national accounting schools’ formation are considered. Main ideas are researched into three accounting trends: legal, economic and balance
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MANAGEMENT OF PRODUCTIVITY OF THE CENTERS OF RESPONSIBILITY. PART 2
DescriptionThe technique of management and the productivity account on the centers of responsibility based on system of accounts of the administrative account, management of productivity on deviations is described. The article may be useful for economists, managers, specialists who are interested in management and controlling, accounting
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MANAGEMENT ACCOUNTING AND CONTROLLING: CATEGORIES CORRELATION
DescriptionIn the article two basic approaches of the controlling and management accounting correlation are considered. Informational and synonymous approaches are regarded from the point of view of various authors