08.00.00 Economic sciences
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Description
The statement of financial performance is one of the main forms of accounting (financial) statements of commercial organizations. The main goal is to provide quality information useful to the interested user to evaluate the effectiveness of activity of an economic subject. Due to the fact, that this reporting form provides information about such objects of accounting as income and expenses, its formation is governed by PBU 9/99 "Incomes of organization" and PBU 10/99 "Expenses of organizations". Credentials standards, in turn, provide opportunities for the professional judgment of the accountant in establishing the classification criteria of income and expenses for presentation purposes in the statement of financial performance. The implementation of the judgment in this case will determine the level of usefulness of the report to the interested user. The study of the totality of possible approaches to the classification criteria of income and expenses for presentation in the statement of financial results has enabled to conclude that the professional accountant's judgment in this case must take into consideration such factors as the type and extent of activity of an economic subject, the regularity of occurrence of incomes and expenses, as well as their relationship
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THE FUNDAMENTALS OF THE MODERN APPROACH TO THE ORGANIZATION OF TAX ACCOUNTING
DescriptionIn the conducted research a special attention was paid to the study of the tax accounting creation for the newly created organizations. It is reasonable that the process of creation of the accounting for the taxation has to be considered in connection with the financial one. Such research methods as monographic, logical, inductive and deductive were used as a methodical base. A perspective unified conception of accounting creation by the managing subjects was offered by the authors. It allows organizing properly the theoretical and methodological base of accounting space in the company. This recommended conception consists in step-by-step passing of designated and interdepended accounting creating stages. At realizations of these stages it is possible to reach the optimum organization of tax accounting by the taxpayer. In the process of the research the authors have distinguished the external and internal factors which influence the accounting formation. The tax risks arising under their influence are defined, and control procedures of their reduction are presented. There are given possible models of conducting the tax accounting which allow the enterprise to choose and realize the best way of drawing up the tax accounts. The tools of the tax accounting models embodiment are presented and the parallel of their optimum combination is drawn. The considerable attention is paid to the formation of the accounting policy for the taxation, as to the final stage of accounting organization at the enterprise. Sections of accounting policy with their main elements distinguished are designated by the authors. As the result of the research it is established that the passing of the recommended accounting creation stages will allow the taxpayer to systematize, unify and structure the process of tax accounting organization and to reduce the tax burden and possible tax risks
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FUNDAMENTALS OF SOCIO-ECONOMIC SELF-SUFFICIENCY OF LOCAL RURAL COMMUNITIES OF THE RUSSIAN FEDERATION
DescriptionThis article analyzes the current problems related to socio-economic support of local government and increasing the effectiveness of local social services. The authors believe that the foundation of rural communities form: local finance, municipal property, property that is owned by the state and transferred to the control of local governments, as well as other property to meet the needs of the municipality. This article discusses the principles of economic selfreliance of rural communities. And also states that the basic foundations of the socio-economic self-reliance of rural communities is the local budget. For example, Dinskaya district is considered the law "On the financial bases of local self-government in the Russian Federation." The paper substantiates the necessity of searching the rural communities of other sources of funding. In the transition to a market economy, leading direction should be given to commercial projects of local governments, which will be used to execute programs in the field of social activity in rural communities - Economic Development
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FEATURES OF ACCOUNTING OF REPAIRING FIXED ASSETS IN THE AGRICULTURAL ORGANIZATIONS
DescriptionThe agriculture unlike other branches has features in structure and the accounting of fixed assets: the main kind of fixed assets is the land here, the important place in the course of production is taken by such types of fixed assets as productive and working animals, long-term plantings. Expenses on repair of fixed assets are allowed for ESHN of that tax period in which they were carried out and paid, at a rate of the actual expenses in relation to an order of formation of the specified expenses for rules of accounting. In accounting, since 2011 the formation of the reserve on repair of fixed assets isn't provided. In tax accounting the taxpayer has the right to make formation of a reserve on repair of own fixed assets. Standards of the Tax Code of the Russian Federation regulated application of two algorithms of calculation of the sums forming a reserve on repair of fixed assets. The reserve on repair of fixed assets irrespective of the applied algorithm is created both on own, and on leased objects of fixed assets. The basis for calculation of a reserve is the schedule of carrying out repair work on each object of fixed assets in which are specified the implementation period, a type of repair work and their estimated cost approved by the authorized employee of the agrarian and industrial complex enterprise
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Description
The article presents the material on the market uncertainty of the business environment in Russia, it requires in-depth analysis of the processes in the external and internal environment of the organization. Subjects of different organizational - legal forms are in constantly changing conditions of the business climate
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Description
The article presents the issues of implementation of controlling in organizational and management structure of management companies utilities. The concept of controlling resources was suggested, as well as we defined its objectives and functions.
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FEATURES OF REPRODUCTION PROCESS IN DAIRY CATTLE BREEDING OF THE KRASNODAR REGION
DescriptionWe consider the economic essence and general rules of the reproductive process in dairy cattle breeding. We have analyzed a modern condition of subsector: change in the numbers of livestock, breed and numerical structure of evaluation dates cattle, the volume of generation of raw milk, the profitability of its production and realization. We have also analyzed the balance of resources and use of milk, level of consumption and dynamics of imports dairy products in Russia. Reduction of volumes of raw milk has resulted into a deficiency of food of its own production, an increase in of import deliveries of milk and of dairy products. As a result of the conducted research we revealed some tendencies, that have a negative impact on the reproductive processes of in dairy cattle breeding: a long period of reproduction, disparity of prices on milk and the products industrial organizations, the destruction of permanent integration ties, high degree of deterioration of the equipment, strengthening of the process technological degradation, non-observance of technology of feeding and livestock, poor use of the genetic potential of animals, monopoly processing and trade organizations, weak susceptibility subsector to innovative technologies. Perfection of reproductive process in the subsector assumes growth of solvency of economic subjects at the expense of reduce the level of disparity in prices, optimization of interbranch of mutual relations, development of cooperation and of agroindustrial integration
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FEATURES AND PROBLEMS IN THE COMPILATION AND ANALYSIS OF THE CONSOLIDATED FINANCIAL STATEMENTS
DescriptionThe 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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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