Аудит финансовой отчетности, подготовленной в соответствии с МСФО: понятие, цели, задачи и методы
In the present article we analyze the provisions of the normative documents and make a conclusion, that audit of the reporting prepared according to the IFRS doesn't belong to the audit-related services and special auditor tasks. Using the demands of preparing the financial statements according the international standards, we defined the purpose and problems of audit of the reporting prepared in accordance with IFRS. Besides in article we consider the main methods of this type of audit.
In the collection of materials of reports of participants of the conference reflecting the modern level of scientific-research work in the area of economic, social and humanitarian Sciences
Smoking is a problem, bringing signifi cant social and economic costs to Russiansociety. However, ratifi cation of the World health organization Framework conventionon tobacco control makes it possible to improve Russian legislation accordingto the international standards. So, I describe some measures that should be taken bythe Russian authorities in the nearest future, and I examine their effi ciency. By studyingthe international evidence I analyze the impact of the smoke-free areas, advertisementand sponsorship bans, tax increases, etc. on the prevalence of smoking, cigaretteconsumption and some other indicators. I also investigate the obstacles confrontingthe Russian authorities when they introduce new policy measures and the public attitudetowards these measures. I conclude that there is a number of easy-to-implementanti-smoking activities that need no fi nancial resources but only a political will.
One of the most important indicators of company's success is the increase of its value. The article investigates traditional methods of company's value assessment and the evidence that the application of these methods is incorrect in the new stage of economy. So it is necessary to create a new method of valuation based on the new main sources of company's success that is its intellectual capital.