Economy Buisness Banks №1

title_EBBISSN 2304-9596


Content

WAYS OF REFORMING OF ACCOUNTING 6
DEVELOPMENT OF THE THEORY OF ACCOUNTING 6

Victor G. Getman

Doctor of Economics, Professor, Chairman, Department of Accounting the Finance University under the Government of the Russian Federation (e-mail: ISmirnova@fa.ru)

About new federal law On Accounting.

The content of the new federal law On Accounting (#402-FZ) is analyzed in this article; clauses to be revised are indicated and specific suggestions to make them more precise, to change and to expand them are provided.

Keywords: Federal law, accounting, accountant, financial reporting, accounting policy, documents of prime entry, accounting registers, accounting regulation.

6

Galina I. Chernetskaya

PhD (Economics), Association Professor Department of Accounting the Finance University under the Government of the Russian Federation (e-mail: chergf@yandex.ru )

The balance equation and the elements of financial statements

Capital as the object is reflected in accounting from both sides. On the one hand – this active capital, which is the property that the organization’s assets are used to obtain economic benefits. The other side, passive capital – is a set of relations to finance the organization, is a source of economic resources. Equality of the two sides of the capital realized in the form of balance sheet equity. The balance equation as the basis for all forms of financial statements, including balance sheet and income statement.

Keywords: Capital Balance equality, balance sheet, profit and loss account

25
DIRECTION OF IMPROVEMENT OF THE FINANCIAL ACCOUNT 35

Irina V. OSIPOVA

PhD (technical), Professor, Deputy Head of Department of Accounting the Finance University under the Government of the Russian Federation (e-mail: i.v.osipova_fa@mail.ru)

Dmitriy V. Peremezhko

Postgraduate Student, Chair of Accounting the Finance University under the Government of the Russian Federation (e-mail: peremezhkodv@gmail.com)

Olga V. Bakhtina

Postgraduate Student, Chair of Accounting the Finance University under the Government of the Russian Federation (e-mail: bakhtina.olia@gmail.com)

Order of changes implementing in accounting policy

The article focuses on important issues related to the formation of the accounting policies of Russian organizations and branches and representative offices of foreign companies located in the Russian Federation as well as the order of changes in accounting policy with the introduction of new regulatory requirements, including: AR 22/2010 “Correcting errors in the accounting and reporting”, the new Federal Law “On Accounting» № 402 and other.

Keywords: accounting policy for accounting purposes, the provisions on accounting, accounting policy formation Russian organizations, formation of accounting policy branches and representative offices of foreign companies located in the Russian Federation, the structure of the accounting policies, the order changes to the accounting policies, the impact of new legislation of the Russian Federation on the accounting policies.

35

Taliya H. Usmanova

Doctor of Economics, Professor, Department of Management the Finance University under the Government of the Russian Federation (e-mail: utx.60@mail.ru)

Liliya I. Khayrullina

Auditor Assistant LLC Auditing Company “SANTI”, Moscow (e-mail: lixa@bk.ru)

The influence of audit on formation and improvement of accounting, reporting and control in the system of housing and utilities (HCS)

The influence of audit on formation and improvement of accounting, reporting and control in the system of housing and utilities (HCS). In the conditions of globalization and reforming of economy there are processes of formation of new standards of the account, the reporting, control and audit. Problems arise, generally in the absence of account standards in many branches. There is no system account and the reporting, taking into account investment components and in housing and communal services system. In this regard there are problems in carrying out audit in this system.

Keywords: globalization, economy reforming, accounting, the reporting, control, audit, account and reporting standards, an investment component in a tariff, housing and communal services.

52
PROBLEMS OF MANAGEMENT ACCOUNTING 62

Valeriy V. Smirnov

PhD (Economics), Association Professor, Department of Accounting the Finance University under the Government of the Russian Federation (e-mail: vaallera@rambler.ru)

Management accounting: modern features of performance management models

Development and competitiveness of the modern enterprise directly depends on its efficiency. One of the most important tools for improving the efficiency of the company is management accounting.

Keywords: competition, management accounting, models of management accounting, efficiency

62

Nataliya N. Parasockaya

PhD (Economics), Association Professor, Department of Accounting the Finance University under the Government of the Russian Federation (e-mail: nataly@mmti.ru )

The organization of controlling at the organization

Interest in Controlling is huge now and many companies successfully using its tools in their business activities. Painless adapt of Controlling at the organization is explain in this article.

Keywords: Controlling factors, operations, monitoring, planning.

70

Viktor V. Berdnikov

PhD (Economics), Association Professor, Deputy Head of Department of Economic Analysis the Finance University under the Government of the Russian Federation (e-mail: berdnikovvv59@mail.ru)

Reflexive monitoring of controlling innovative investment progects

The article contains the main principles of reflexive monitoring and demonstrates its efficiency for stabling controlling ling system of investment project in highly turbulent economy.

Keywords: controlling; reflexive monitoring; efficiency; management adaptive; investment projects.

79
HARMONIZATION OF THE RUSSIAN AND INTERNATIONAL STANDARDS 91

Vera P. Sidneva

PhD (Economics), Professor, Department of Accounting the Finance University under the Government of the Russian Federation (e-mail: v.sidneva@mail.ru)

Especially reflected in the financial statements of pension benefits

This article is devoted to accounting for employee benefits. The author describes forms of consideration given by an entity in exchange for service rendered by employees (employee benefits). They include short-term employee benefits, post-employment benefits, other long-term employee benefits, termination benefits. A special emphasis is placed to Employee benefits Post-employment benefits: defined benefit plans. Accounting for defined benefit plans is complex because actuarial assumptions are required to measure the obligation and the expense and there is a possibility of actuarial gains and losses. Moreover, the obligations are measured on a discounted basis because they may be settled many years after the employees render the related service.

Keywords: employee benefits, short-term employee benefits, post-employment benefits, long-term employee benefits, termination benefits, plans defined benefit

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Abstracts 100
Authors 104