Резервы, условные обязательства и условные активы в соответствии с российскими и международными стандартами: признание, оценка, отражение в отчетности
This article reviews the recognition, evaluation and reflection in the financial (accounting) reporting of reserves, contingent liabilities and contingent assets in accordance with local and international financial reporting standards; describes the major changes relating to these issues according to the draft international standard ED|2010|1.
The author of this article compares the rules of accounting and disclosure in the financial (accounting) statements of the inventories according to the international and local standards, estimates the impact of differences between the applied rules on the financial condition of the organization.
The authors of this article compare the principles of financial (accounting) statements and its qualitative characteristics, provided by international and local accounting standards, assess their effect on the financial condition of the organization.
This research aims to analyze the ways of modernization of economy on the base of modern occidental management, industrial and accounting practices diffusion in the enterprises of Russian Federation. In particular, the new emerging paradigm, the clusters, is analyzed. The relevance of this argument stands, on the one hand, in the increasing level of economic, political and trade relations between West and Russia and the growing weight of Russia on the international arena and, secondly, the lack of systematic material on this topic. Thus, the research aims to verify whether and how the intensification of these relations has an impact on corporate culture and "way of doing business" in Russia according to Western, in general, and Italian, in particular, best practices.
We formulate a definition of freedom, reveals the contents of human freedom, society and the state of humanity, given the criminal legal interpretation of these freedoms, showing the direction of improving the effectiveness of the criminal law, with his appointment and to ensure the protection of these freedoms, makes suggestions for improving these standards, and to supplement them with new regulations.
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.