scholarly journals Анализ изменений в бухгалтерском учете материально-производственных запасов в связи с переходом на новый стандарт

2021 ◽  
Vol 70 (6) ◽  
pp. 109-113
Author(s):  
А.Д Сагдакова

The article is devoted to the analysis of changes in the system of legislative regulation of accounting of inventories, which come into force on January 1, 2021.In particular, the content of FSBU 5/2019 "Inventories" has been analyzed, а comparative analysis of the introduced federal standard with expiring documents regulating the accounting of inventories is carried out.

JURIST ◽  
2021 ◽  
Vol 4 ◽  
pp. 36-40
Author(s):  
Marat T. Khamidullin ◽  

This article discusses the connection conditions as an integral part of the technological connection agreement. The article provides a comparative analysis of the technical conditions for connecting to the networks of engineering and technical support issued in accordance with the urban planning legislation with the connection conditions that are an annex to the technological connection agreement. The author also touches upon the issues of the historical development of the regulation of relations on connection to various types of engineering networks. The article notes that despite the existing isolation of the connection conditions from the technological connection agreement and the consideration of these documents by the legislator separately, recently legislative regulation has been developing in the direction of gradual unification of the content of the technological connection agreement and the connection conditions. In order to avoid duplication of the terms of connection of the provisions of the technological connection agreement, the author proposes to fix the connection measures directly in the text of the agreement at the legislative level.


Author(s):  
Daria Zubkova

The article is devoted to a comparative analysis of measures of legislative regulation of the safety of the population in a special epidemiological situation caused by the spread of coronavirus infection in the Russian Federation and in foreign countries. The author conducts a comparative study not only in the context of specific regulatory legal acts adopted in a designated period of time, but also in entire branches of legislation, within which the corresponding regulatory requirements were introduced. In conclusion, the author draws conclusions corresponding to the study.


Author(s):  
Сергей Кубанцев ◽  
Sergey Kubantsev

The article raises questions of legislative regulation of public relations in the sphere of counteracting unfair competition. The legislative toolkit that is used in Russia to regulate the responsibility for such acts is outlined. The main emphasis is on administrative responsibility. Particular current interest of these questions is also presented because the current Russian legislation on this issue is quite new. The purpose of this article is to study the antitrust legislation of Russia in terms of administrative responsibility. The features of legislative regulation in this sphere is identified. There is a comparison of administrative and criminal impact on persons violating the rules of fair competition, not only with regard to liability and prevention of such offenses, but also in relation to issues of compensation for harm caused by such offenses. The article also conducts a comparative analysis of the definitions and the degree of responsibility for various violations in this area. It compares administrative and criminal influence on persons who violated rules of fair competition not only in terms of liability, but also in the prevention of such offenses. The paper carries out the comparative analysis of the definitions and the responsibility for various violations in this sphere. For preparation of the article a set of general scientific and private scientific methods of cognition is used: the dialectical method, the method of analysis and synthesis, the logical method, the method of comparative law, sociological, historical, formal-logical and other scientific methods. The base is not only legislation, but also decisions of the High Courts. In the results of the research the author comes to a conclusion about the necessity to improve legislation in the sphere of counteracting unfair competition, in particular in the direction of introduction into the Russian legislation institute a criminal liability of legal entity, the development of the concept of the penetration into a corporate veil in public law, including also the purpose to create such conditions under which compensation for damage caused by actions that violate the antitrust laws is equally inescapable just like the punishment for similar offense.


2020 ◽  
Vol 12 (6) ◽  
pp. 87-99
Author(s):  
M.I. Kudelich ◽  

This article attempts to identify and analyze the problems of forms of financial participation of public partners in PPP agreements, which may be solved by legislation improvement. The article presents a comparative analysis of Russian and international practice and legislation in the field of types and procedures for choosing forms of state financial participation in PPP projects. Conclusions are made about the absence of formal criteria for choosing the form of financial participation of a public partner in the PPP agreement and the rules for determining their volume, about the uncertainty and shortcomings of legislative regulation of “financial provision” in relation to a public partner, about the refusal from using the provision of debt financing and budget investments in share capital of project companies, on the establishment of high security budgetary requirements for regressive rights of the state in relation to the principal, which make the use of state (municipal) guarantees unclaimed in Russian practice of PPP projects.


2007 ◽  
Vol 177 (4S) ◽  
pp. 398-398
Author(s):  
Luis H. Braga ◽  
Joao L. Pippi Salle ◽  
Sumit Dave ◽  
Sean Skeldon ◽  
Armando J. Lorenzo ◽  
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