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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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THE INTEGRATION OF THE ACCOUNTING UNDER ONE PLAN ACCOUNTS
DescriptionIn the article the author suggests to structure the plan of accounts of the large commercial organizations, which will take into the account international expe-rience of the EU and ensure the comparability of ag-gregated data at all levels of government in the diffe-rentiation and integration of accounting and to increase their functional capacity
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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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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 1
DescriptionThe approach to management of productivity of the enterprise and work on the responsibility centers; structure and an order of formation of multiple-factor system of measurement of the productivity realized in a subsystem of controlling of productivity of the enterprise and work; the conception of construction of the integrated automated control system of productivity of the responsibility centers are described. The article may be useful for economists, managers, specialists who are interested in management and controlling, accounting
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FORMING OF FINANCIAL REPORTS’ DA-TABASE FROM A POSITION OF ACCOUNTING INFORMATION USERS
DescriptionIn the article, informational requirements of accounting information users and the financial reports’ database are considered