Advances in International Accounting最新文献_第7页

Accounting policy of economic entities in the conditions of application of Federal Accounting Standard (FSBU) 6/2020 – Fixed Assets 经济主体在适用联邦会计准则(FSBU) 6/2020 -固定资产条件下的会计政策

Advances in International Accounting Pub Date : 2022-08-15 DOI: 10.24891/ia.25.8.925

V. Sitnikova, S. A. Sitnikova

{"title":"Accounting policy of economic entities in the conditions of application of Federal Accounting Standard (FSBU) 6/2020 – Fixed Assets","authors":"V. Sitnikova, S. A. Sitnikova","doi":"10.24891/ia.25.8.925","DOIUrl":"https://doi.org/10.24891/ia.25.8.925","url":null,"abstract":"Subject. This article discusses the development of the accounting policy provisions in accordance with the requirements of the Federal Accounting Standard (FSBU) 6/2020 – Fixed Assets, for the identification of fixed assets, their valuation, depreciation, write-off of objects from accounting, disclosure of information about fixed assets in accounting (financial) statements.\u0000Objectives. The article aims to analyze the provisions of the Federal Accounting Standard (FSBU) 6/2020 – Fixed Assets in the context of its sections for the need for local regulation of certain issues of accounting for fixed assets, and develop options for internal regulations to include them in the accounting policy of an economic entity for the purpose of accounting for fixed assets.\u0000Methods. For the study, we used the methods of analysis and synthesis, comparison, generalization, and modeling.\u0000Results. The article identifies issues in respect of which local regulation is necessary on the basis of the requirements of the Federal Accounting Standard (FSBU) 6/2020 – Fixed Assets, and offers options for the provisions of the accounting policy in order to form information on fixed assets of economic entities.\u0000Conclusions and Relevance. The article concludes that it is necessary to adapt the accounting policy of economic entities to the requirements of the Federal Accounting Standard (FSBU) 6/2020 – Fixed Assets in connection with the need for its mandatory application, starting with the accounting (financial) statements for 2022. The proposed recommendations may be useful for further research on the formation of information on fixed assets of economic entities and for practical application by economic entities in drawing up the provisions of accounting policy for the purpose of fixed assets accounting.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86638615","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Intellectual capital in the key performance indicator (KPI) system of higher education institutions 高等学校关键绩效指标体系中的智力资本

Advances in International Accounting Pub Date : 2022-08-15 DOI: 10.24891/ia.25.8.848

M. Vakhrushina, A. A. Vakhrushina

{"title":"Intellectual capital in the key performance indicator (KPI) system of higher education institutions","authors":"M. Vakhrushina, A. A. Vakhrushina","doi":"10.24891/ia.25.8.848","DOIUrl":"https://doi.org/10.24891/ia.25.8.848","url":null,"abstract":"Subject. This article discusses the issues of the relevant reflection of intellectual capital, as a relatively new category in the management system of higher education institutions, in the KPI system.\u0000Objectives. The article aims to systematize and assess the completeness and relevance of information on intellectual capital in the KPI performance indicator system of the Financial University under the Government of the Russian Federation.\u0000Methods. For the study, we used the methods of quantitative and systematic analysis, grouping and generalization of data, a systems approach, the composition of logical relationships, and the formulation of critical comments and conclusions.\u0000Results. Based on the analysis of the indicators of the leading Russian university regarding the full disclosure of information about intellectual capital in the published strategic reporting, taking into account foreign experience in the formation of KPI of intellectual capital by European universities and general indicators developed by the international organization World Intellectual Capital Initiative (WICI), the article reveals WICI indicators describing the state of client capital objects that can be adapted to the specifics of scientific and educational activities and included in the KPI of the Financial University.\u0000Conclusions. Indicators characterizing the state and development of human and structural capital were found in the reporting of foreign universities. They are not reflected in the Development Programme of the Financial University and are of interest for further improving the system of performance indicators of the University.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75978412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Agricultural land management accounting: The current status and development trends 农地经营会计:现状与发展趋势

Advances in International Accounting Pub Date : 2022-08-15 DOI: 10.24891/ia.25.8.884

S. Kozmenkova

{"title":"Agricultural land management accounting: The current status and development trends","authors":"S. Kozmenkova","doi":"10.24891/ia.25.8.884","DOIUrl":"https://doi.org/10.24891/ia.25.8.884","url":null,"abstract":"Subject. This article discusses the development of management accounting of agricultural land, which contributes to the formation of information not only on the quantity and value, but also on qualitative indicators of its rational and effective use.\u0000Objectives. The article aims to conduct a historical analysis of the development of management accounting of agricultural land assets, identify problems and propose solutions.\u0000Methods. For the study, I used a comparative analysis and systematization.\u0000Results. The article formulates the goals and objectives of management accounting of agricultural land assets, identifies the problems of accounting for the inclusion of the cost of applied fertilizers, taking into account their aftereffect, in the cost of crop production, and offers some recommendations on the methodology for accounting for crop production costs and output.\u0000Conclusions and Relevance. The introduction of a system of management accounting of land assets will contribute not only to their effective use, but also to the optimization of agricultural production as a whole, and will also be the basis for the cadastral valuation of land assets. Management accounting will also contribute to strengthening State control over the targeted use of land. These proposals can be implemented subject to the development of special automated management accounting programs in the context of the digitalization of the economy. The results of the study can be applied in the theory and practice of management accounting.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82704748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

China's accounting regulatory regime and its structure 中国会计监管制度及其结构

Advances in International Accounting Pub Date : 2022-07-14 DOI: 10.24891/ia.25.7.747

Lyu Hongying

引用次数: 0

Approaches to climate-related risk disclosure in the draft international climate-related disclosure standard 国际气候相关披露标准草案中气候相关风险披露的方法

Advances in International Accounting Pub Date : 2022-07-14 DOI: 10.24891/ia.25.7.728

N. Malinovskaya

引用次数: 1

Transformation of information and analytical audit support during the digitalization of economic and accounting systems 经济和会计系统数字化过程中的信息转型和分析审计支持

Advances in International Accounting Pub Date : 2022-07-14 DOI: 10.24891/ia.25.7.780

M. Safonova, T. I. Kisilevich

{"title":"Transformation of information and analytical audit support during the digitalization of economic and accounting systems","authors":"M. Safonova, T. I. Kisilevich","doi":"10.24891/ia.25.7.780","DOIUrl":"https://doi.org/10.24891/ia.25.7.780","url":null,"abstract":"Subject. This article discusses the issues of transformation of information and analytical audit support during the digitalization of economic and accounting systems. Objectives. Based on the content analysis of scientific literature and regulatory and legal sources, the article aims to form the main areas of transformation of information and analytical audit support during the digitalization of economic and accounting systems. Methods. For the study, we used induction and deduction, analysis and synthesis, and the computational, graphic, case study, and accounting and analytical methods. Results. The article finds that there are available information technologies on the market today that can help optimize a number of audit procedures and synthesize the cognitive audit ecosystem that has predictive analytics. This makes it possible to improve the quality of services provided through a continuous audit. Conclusions and Relevance. Information and communication technologies together with predictive analytics make it possible, using previously accumulated data, to transform methodological approaches to auditing and introduce consulting services with a greater scale of outreach. The results of the study can be used in the theory and practice of auditing, as well as for further scientific developments and practical application.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89150207","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Development of the methodology of departmental control of financial and economic activities 发展部门控制财务和经济活动的方法

Advances in International Accounting Pub Date : 2022-07-14 DOI: 10.24891/ia.25.7.806

S. V. Golovin

{"title":"Development of the methodology of departmental control of financial and economic activities","authors":"S. V. Golovin","doi":"10.24891/ia.25.7.806","DOIUrl":"https://doi.org/10.24891/ia.25.7.806","url":null,"abstract":"Subject. This article discusses the issues of development of the methodology for the implementation of departmental control of business and financial activities of government (municipal) institutions.\u0000Objectives. The article aims to define a set of principles, forms and methods of departmental control of business and financial activities on the basis of their comparison with the principles and methods of State financial control, State control (supervision) and other types of control carried out in relation to the activities of government (municipal) institutions.\u0000Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization.\u0000Results. The article identifies the basic principles for departmental control of business and financial activities and formulates five specialized principles for this type of control based on the analysis of the principles of State financial control, State control (supervision) and other types of control. The article also offers a model of departmental control of business and financial activities through a combination of control measures, actions and methods based on a critical assessment of classifications of forms and methods of financial control approved by regulatory enactments and developed by domestic scientists.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74584615","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Development of economic views in the field of remuneration and the modern approaches to its accounting 薪酬领域经济学观点的发展及其现代会计方法

Advances in International Accounting Pub Date : 2022-07-14 DOI: 10.24891/ia.25.7.760

G. Klychova, A. Iskhakov, Karina R. Karimova

{"title":"Development of economic views in the field of remuneration and the modern approaches to its accounting","authors":"G. Klychova, A. Iskhakov, Karina R. Karimova","doi":"10.24891/ia.25.7.760","DOIUrl":"https://doi.org/10.24891/ia.25.7.760","url":null,"abstract":"Subject. This article analyzes the development of economic views on the theory of remuneration, and it also considers the methodological aspects of accounting processes for the formation and disclosure of information on remuneration to employees in reporting.\u0000Objectives. The article aims to consider changes in the views of society on the wages of employees, and justify the need to develop and adopt the Federal Accounting Standard FSBU – Employee Benefits in accordance with international standards.\u0000Methods. For the study, we used analysis and synthesis, comparison, logical generalization, and the systems approach.\u0000Results. The article systematizes the main theoretical approaches to the study of issues in the field of remuneration, identifying the main differences and common features of the theories of remuneration. The article also presents a comparative description of Russian and international standards on the accounting of remuneration to employees and justifies the need to develop and adopt the FSBU – Employee Benefits in accordance with international standards.\u0000Conclusions and Relevance. The theories of wages outlined in the article characterize the order of development of economic theory in the field of remuneration, as well as changes in the judgments of society that influenced the nature of the development of relations between the employee and the employer. The results of the study can be used for the theoretical study of the issue, as well as in the practical activities of an economic entity in the context of sustainable business development.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"349 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75387029","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Deferred income and prepaid expenses: Problematic aspects of accounting 递延收入和预付费用:会计中有问题的方面

Advances in International Accounting Pub Date : 2022-06-15 DOI: 10.24891/ia.25.6.606

T. Druzhilovskaya

{"title":"Deferred income and prepaid expenses: Problematic aspects of accounting","authors":"T. Druzhilovskaya","doi":"10.24891/ia.25.6.606","DOIUrl":"https://doi.org/10.24891/ia.25.6.606","url":null,"abstract":"Subject. This article discusses the issues related to accounting for deferred income and deferred expenses.\u0000Objectives. The article aims to identify problems related to the accounting and reflection of deferred income and expenses in the reporting, and formulate proposals for solving these problems.\u0000Methods. For the study, I used a critical analysis, synthesis, comparison, observation, and the analog approach.\u0000Results. The article reveals the controversial aspects of the interpretation of the economic essence of deferred income and deferred expenses. It presents certain results of a study of scientific opinions on the treatment and reporting of these categories. The article also substantiates the author-developed proposals for solving problematic aspects of accounting for deferred income and deferred expenses.\u0000Conclusions and Relevance. The tendency to exclude deferred income and expenses from accounting is observed in higher regulatory documents. Scientific opinions on the accounting for deferred income and expenses have fundamental differences. Contradictions in the accounting and reflection of deferred income and expenses in the reporting determine the expediency of abolishing them as accounting entities. The results obtained have both applied and theoretical applications in the field of financial accounting.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"54 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86257328","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Theoretical and organizational aspects of departmental control of financial and economic activities 理论和组织方面的部门控制的财务和经济活动

Advances in International Accounting Pub Date : 2022-06-15 DOI: 10.24891/ia.25.6.646

S. V. Golovin

{"title":"Theoretical and organizational aspects of departmental control of financial and economic activities","authors":"S. V. Golovin","doi":"10.24891/ia.25.6.646","DOIUrl":"https://doi.org/10.24891/ia.25.6.646","url":null,"abstract":"Subject. This article deals with the theoretical aspects of departmental control of business and financial activities carried out by the executive authorities in relation to subordinate institutions.\u0000Objectives. The article aims to define the basic conceptual questions of the system of departmental control of business and financial activities, its subject, goals, objectives and functions.\u0000Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization.\u0000Results. Based on the analysis of research works of domestic authors and a number of regulatory acts, the article defines the basis of the research vocabulary of departmental control of business and financial activities, and it forms some organizational aspects. In particular, it defines the subject, goals, objectives and functions of departmental control of business and financial activities that require regulatory consolidation, which can become the basis for the concept of this type of control.\u0000Conclusions. The author-developed definition of departmental control of business and financial activities and its main elements can serve as a basis for further improvement and development of this type of control.","PeriodicalId":100047,"journal":{"name":"Advances in International Accounting","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82640731","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1