been considered within the Russian theory and practice of accounting. A multifactor model of assets and liabilities fair …

The Study covers the research of conditions for recognition of inventories in the governmental sector accounting. The … comparative analysis has been performed as to the inventories recognition criteria provided by the National Accounting Provisions … (Standards) 123 in the public sector - 'Inventories', Accounting Provision (Standard) 9 - 'Inventories', International Accounting …

The article covers the issues of possibility of accounting and its constituents in solution the problems of steady … growth of national economy of the Russian Federation. These opportunities are implemented through the principal accounting …, problems concerning both the need for bringing national and international accounting rules in conformity with each other and …

The Article addresses the history of the development of accounting as a social and economic institute and definition of … periodization of its development. It is noted that the formation of institutional models of accounting took place from informal … accounting based on formation of the institute. In particular, isolated are: 1) pre-institutional period during which there is no …

Making efficient management decisions as to companies' activities depends on up-to-date accounting system. In this … of systems at the present stage have been identified. The content has been specified as to accounting information formed … corporate governance. It has been grounded that the accounting information system has certain integral properties that provide …

official methodological accounting provisions. Based on the scientific and regulatory literature review it has been found that … are the objects of a significant part of current research in the field of business and accounting. In accordance with the …

The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific … studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting … into financial and management components were development of forms of business and implementation of accounting standards …

accounting information. The research subjects, presented in this paper, are theoretical, conceptual, methodological and … applicative aspects of accounting information system, in order to raise the quality of governance at macro and micro level in the … field of agriculture. The importance of accounting informing is reflected in the continuous monitoring of production and …

principles of accounting and accounting policies in agricultural service cooperatives. Based on a written questionnaire for … accountants, the conditions of accounting in agricultural service cooperatives are being assessed and its current methodological … accounting policy for agricultural service cooperatives were defined. The relationship between accounting form and tax system and …

Forensic accounting expertise is an important tool for accumulation of evidences when considering many criminal and … judgment. The article is dedicated to disclosure of economic and law content of forensic accounting expertise from the … accounting positions. Based on accounting functions analysis, the origins of forensic accounting expertise are revealed. The …