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CALCULATION PROCEDURE OF FINANCIAL RESULTS IN MODERN CONDITIONS
Description
In the article the order of formation of financial result of the organizations, fixed by the standard documents of the Russian Federation is considered. Offers of improvement of a technique of formation of financial result and its reflection in the report of profits and losses are made
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ON THE WAY TO HARMONISATION OF THE DOMESTIC ACCOUNTING
Description
In the article consequences of changes of structure of incomes and expenses, as a result of the publishing of two orders by the Ministry of Finance of Russia in autumn of 2006 (from September, 18th, 2006 № 115n and 116n «About modification of standard legal certificates of book keeping») are reflected