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Of all publications in the section: 31
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Article
Штефан М. А., Быкова Д. А. Международный бухгалтерский учет. 2012. № 40. С. 19-27.
Added: Nov 18, 2012
Article
Штефан М. А., Ферулева Н. В. Международный бухгалтерский учет. 2017. Т. 20. № 2. С. 88-105.

Abstract Subject The article addresses the audit of falsification of financial statements. Objectives The purpose of the study is to examine the nature of the audit of financial statements falsification, define the auditees, tasks, and identify specifics at the planning stage. Methods The study employs general scientific methods, like analysis, synthesis, induction, deduction, and comparison. We also use special methods of investigation, i.e. the morphological analysis, testing, scoring, and mathematical methods. Results Based on the findings, we formulate the definition of the audit of financial statements falsification, systematize its goals and objectives. The paper presents our own approach to assessment of risks of material misstatement and the level of materiality. The findings may be useful for audit organizations and economic entities that focus on enhancing the quality of financial information by means of timely detection and prevention of fraud. Conclusions The audit of financial statements falsification is a type of audit of fraudulent operations. It aims to identify and prevent various types of falsification of accounts. During the planning stage of the audit of financial statements falsification, the main aspect of work is the assessment of risks of material misstatement arising from falsification. It depends on both the specifics of operations of the auditee and the external environment. The materiality assessment procedure in the audit of financial statements falsification should be performed under standard methods presented in special literature and in practice.

Added: Feb 3, 2017
Article
Калимуллина М. Э. Международный бухгалтерский учет. 2011. № 12 (162). С. 62-68.

The United Kingdom is one of the first countries that introduced changes into the legal framework in order to create conditions for Islamic finance infrastructue development, including Islamic banks whic operate based on the principles of profit sharing, islamic securities etc. The British Geoverment's approach "no obstacles, no special favours" hs brought its positive results and as well some drawbacks of such and approach were revealed. All these allows to make some conclusions valuable for the regulators and business entities which are planning to develop islamic finance.

Added: Nov 27, 2018
Article
Штефан М. А. Международный бухгалтерский учет. 2011. № 21 (171). С. 35-47.

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.

Added: Jul 17, 2012
Article
Кузубов С. А. Международный бухгалтерский учет. 2015. № 2 (344). С. 12-20.

Importance. Among the major accounting problems yet to be solved, accounting for goodwill is the most controversial and therefore requiring priority attention issue. The subject of the article is a historical overview of the origin and development of goodwill as an accounting object.

Objective. The purpose of the study is an analysis of the historical experience in the form of goodwill perceptions, identifying historical patterns suitable for improvement of modern theory and practice of accounting.

Methods. Methodological basis of the study consists of the works of distinguished domestic and foreign scientists in the field of bookkeeping and accounting. The authenticity of the author’s findings is confirmed by a logical use of scientific methods such as historical-and-comparative, historical-and-typological and historical-and-system method.

Results. In the paper, we research the ways of historical evolution of the goodwill as. We track the transformation of goodwill perceptions in the foreign literature of the nineteenth and twentieth centuries. We consider a variety of approaches to the definition of goodwill, the choice of valuation and accounting method.  We characterize the main theories of goodwill accounting (superprofit theory, momentum theory, theory of the dynamic and actuarial school). Finally, we identify the differences in approaches to the concept, valuation method and accounting treatment of goodwill in English-speaking countries (United States, United Kingdom), continental European countries (France, Germany), Japan.

Application. Research results can be applied in educational, methodical and scientific work and are intended for a broad readership: scientists, students, bachelors, masters, postgraduates, teachers interested in this subject.

Conclusions and Relevance. We draw the conclusions about a gradual and cumulative process of development of goodwill theory, which is still in search of more perfect models of accounting treatment. The relevance of these findings is that they enable to uncover the origins of the reluctance of accountants to adopt new practices and ideas (i.e. IFRS3), combined with their hesitancy to discard considering goodwill as a mere difference or balancing item. It is proposed to shift from a "top-down" to the "bottom-up" approach for a fair statement of goodwill.

Added: Dec 4, 2014
Article
Макарова Л. Г., Губочкина М. В. Международный бухгалтерский учет. 2012. № 35 (233). С. 37-44.
Added: Oct 11, 2012
Article
Макарова Л. Г., Губочкина М. В. Международный бухгалтерский учет. 2014. № 26 (320). С. 44-53.

As part of auditing, along with a audit of financial statements, allocated aggregate audit-related services associated with expert-analytical activities in the form as audit of efficiency, audit management systems, administrative, accounting, tax consulting, providing other audit services. Consideration of the Code of Professional Ethics of Auditors, Code of internal audit standards, revealing the content of the ethical principles of auditing, shows the relevance of the problem of integration of content and principles of ethics in the provision of various types of audit services. The problem addressed in this article.

Added: Sep 9, 2014
Article
Штефан М. А., Макеева О. С. Международный бухгалтерский учет. 2014. № 35 (329). С. 43-59.

Importance. Variety of forms of non-profit organizations, the strict legal requirement for purposes of the data according to business entities with their statutory goals causes difficulty in identifying possible to form and use the types of funding sources. Thus, the object of study in this article are the types of sources of funding for non-profit organizations prescribed by law as non-profit organizations.

Objective. The purpose of this paper is to systematize the types of sources financing of non-profit organizations on the existing forms of non-profit organizations at the legislative level. The main objectives are:

- The study of the possible types of sources of funding for nonprofit-profit organizations under civil, accounting and tax legislator-favored;

- Clarification of the conceptual apparatus of the study area;

- Grouping types of sources of funding NGOs in their fore-mothers.

Methods. The research methodology in this article is represented by such scientific methods of cognition as: analysis, synthesis, classification, logical method.

Results. The work was the preparation of, firstly, the author's classification of target financing of non-profit organizations according to the civil and accounting legislation, and secondly, the author's classification of sources of funding for non-profit organizations under the direction of their use, and thirdly, managing sources Financing for non-profit organizations in the context of statutory forms submitted by non-profit organizations;

Conclusions and Relevance. The proposed results of this article have practical value in the activities of non-profit organizations of any kind. Under the terms of the charter and the additional activities of NGOs, knowing the right to the options for the trust fund, and it is also true classifying sources of funding, non-profit organizations can avoid a number of problems in reporting for internal and external users.

Added: Oct 13, 2014
Article
Макушина Е. Ю. Международный бухгалтерский учет. 2013. № 7 (253). С. 10-21.

Before the global economic meltdown, both the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) had begun a joint project to revise and improve their standards on accounting for financial instruments.  The global economic crisis highlighted the contemporaneous complication that the existing accounting model for financial instruments is inadequate for complex economic environment. Therefore to support well-functioning global capital markets many interested parties such bankers, financial fnalists and high-level governing bodies urged the IASB and FASB to develop single converged financial reporting model for financial instruments that provides investors with the most useful, transparent, and relevant information.  As a result, the IASB issued the exposure draft ED/2012/4 Classification and measurement: limited amendments to IFRS 9 in November 2012 and the FASB presented Tentative Model for the Classification and Measurement of Financial Instruments. Thus Boards have taken significant moves to reach convergence between IFRSs and US GAAP, however an examination of the current requirements in these documents detectes that differences still exist.

Added: Feb 19, 2013
Article
Волкова О. Н. Международный бухгалтерский учет. 2014. № 2 (296). С. 16-26.

This study evolves the analysis of accounting subject and concept in Russian end English, in professional and academic discourses. Comparative discourse analysis was applied to accounting paradigms in Russian and English research papers; the major research programs in the history of accounting were discussed. Basic accounting nature ideas in the main paradigms are revealed: accounting as methodology of the financial data registration, information technology, language, power and social practice. The discrepancies of Russian and English accounting research fields are revealed: the only paradigm dominates in Russian papers - the methodological. The problems and prospects of Russian accounting research and practice are discussed.

Added: Jan 15, 2014
Article
Соловьева О. В. Международный бухгалтерский учет. 2011. № 40 . С. 14-26.
Added: Nov 28, 2011
Article
Соловьева О. В. Международный бухгалтерский учет. 2011. № 40. С. 2-11.
Added: Dec 8, 2012
Article
Кузубов С. А., Даниленко Н. И., Демчук О. Н. Международный бухгалтерский учет. 2015. № 17 (359). С. 48-61.

We analyze the subject and content of academic publications submitted to leading accounting journals in Scopus database over the last 5 years. As a result, we provide an overview of areas covered by contemporary researchers; describe the most vital issues existing at the current phase of social accounting and nonfinancial reporting.

Added: Jun 18, 2015
Article
Пивкин С. А. Международный бухгалтерский учет. 2011. № 27. С. 13-20.
Added: Dec 14, 2016
Article
Гвелесиани Т. В. Международный бухгалтерский учет. 2011. № 17. С. 31-35.
Added: Dec 8, 2012
Article
Макарова Л. Г., Мансурова И. В., Штефан М. А. Международный бухгалтерский учет. 2012. № 11. С. 2-10.
Added: Sep 8, 2012
Article
Гвелесиани Т. В. Международный бухгалтерский учет. 2010. № 1. С. 27-31.
Added: Oct 9, 2012
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