TO THE ISSUE OF CLASSIFICATION AND CODIFICATION OF THE TYPES OF ECONOMIC ACTIVITY STATED BY THE COMMERCIAL ORGANIZATIONS AT REGISTRATION

2017 ◽  
Author(s):  
K.A. Kruter ◽  
Keyword(s):  
Economic Activity ◽  
Commercial Organizations

Economic Activity of Non-Commercial Organizations and Its Civil-Law Ensuring

2016 ◽  
Vol 4 (1) ◽  
pp. 0-0
Author(s):  
Татьяна Сойфер ◽  
Tatyana Soyfyer
Keyword(s):  
Market Economy ◽  
Economic Activity ◽  
Civil Law ◽  
Civil Code ◽  
Non Profit ◽  
Fundamental Possibility ◽  
Commercial Organizations ◽  
Relationship Of ◽  
The Relationship ◽  
Methods Of Operation

The article is considered some aspects of economic activity of non-commercial organizations. The author notes that updated norms of the Russian Civil code not fully take into account economic principles of operation non-commercial organizations in conditions of market economy. That is why the desired effects from their work in Russia are not received. Particular attention is paid to the analysis of the relationship of legal categories “income-generating activity of non-commercial organizations” and “entrepreneurship activity of non-commercial organizations”. Author came to a conclusion that this categories have various economic essences. The income-generating activity for the non-profit organizations may have different characters, including as the main. Consequently the author indicates the need for a differentiated approach in determining the fundamental possibility and valid frames of implementation the income-generating activity for the non-commercial organizations. The article proposes to distinguish groups of non-profit legal entities and give them any special opportunities in the implementation of income-generating activity. These opportunities depend on the purposes of the organizations and the chosen methods of operation.

scholarly journals Accounting and tax accounting for the accrual of depreciation of fixed assets and ways of convergence

2021 ◽  
Vol 92 ◽  
pp. 02020
Author(s):  
Hafis Hajiyev
Keyword(s):  
Comparative Analysis ◽  
Economic Activity ◽  
Value Added ◽  
Economic Life ◽  
Financial Position ◽  
Accounting Principles ◽  
Fixed Assets ◽  
Other Comprehensive Income ◽  
Commercial Organizations ◽  
Tax Accounting

Research background: As you know, one of the main accounting principles that determine the methodology for assessing the facts of economic life is business continuity. Compliance with this principle by commercial organizations is associated with many factors, one of which is their ability to provide funding for the continuation and development of activities. Carrying out activities for the acquisition of new or modernization and technical re-equipment of existing fixed assets implies one-time cash costs. That is why one of the main sources of financing for updating and modernization and technical re-equipment of fixed assets is depreciation deductions. Depreciation deductions for fixed assets in accounting and tax accounting are calculated differently, which determines the relevance and need for a clear study of accounting procedures in the field of their accounting. Purpose of the article: The purpose of the article is to conduct a comparative analysis of the procedure for calculating and accounting for depreciation deductions for fixed assets in accounting and tax accounting and to study ways to bring them closer together. Methods: Methods of comparative analysis, induction and deduction were used in the article. Findings & Value added: The current rules for calculating depreciation deductions for fixed assets and their reflection in accounting and reporting do not provide a reliable reflection of the facts of economic activity of the enterprise. And this in turn leads to a misunderstanding by the respective users of the contents of the statement of financial position and the statement of profit or loss and other comprehensive income and the essence of depreciation itself.

Analysis of financial and economic activities of commercial organizations

2019 ◽  
Author(s):  
Инна Кобелева ◽  
Inna Kobeleva ◽  
Наталья Ивашина ◽  
Natal'ya Ivashina
Keyword(s):  
Economic Activity ◽  
Financial Analysis ◽  
Financial Statements ◽  
Information Support ◽  
Economic Activities ◽  
Generalized Knowledge ◽  
Independent Decision ◽  
Commercial Organizations ◽  
Self Examination ◽  
Theoretical Foundations

The discipline "Analysis of financial and economic activity of commercial organizations" is designed to form students ' theoretical knowledge of the principles and methods of analysis of economic activity commercial organizations for the purpose of information support of optimal management decisions and increase of efficiency activity of enterprise. The second edition reflects the changes in the analysis of the financial activities of the organization in accordance with the changes forms of financial statements (Order of the Ministry of Finance of July 2, 2010 № 66n "On forms of accounting, ed. by G. 17.05.2015), included sections to assess the quality, competitiveness of products and investment analysis. The tutorial includes: a course of lectures, questions for self-examination; workshop, which contains tests, examples of problem solving and tasks for independent decision; list of recommended literature; Glossary. The paper reveals the theoretical foundations of the analysis of economic activity as a system of generalized knowledge about the subject, method, tasks, methodology and the organization of a comprehensive analysis of the results of economic activity methods of financial analysis of the enterprise. The textbook is intended for students of 38.03.01 "Economics" and 38.03.02 "Management".

Economic Activity

1967 ◽  
Author(s):  
G. C. Harcourt ◽  
P. H. Karmel ◽  
R. H. Wallace
Keyword(s):  
Economic Activity

Institutional Specifics of Business Self-regulation

2003 ◽  
pp. 88-98 ◽  
Author(s):  
A. Obydenov
Keyword(s):  
Economic Activity ◽  
Self Regulation ◽  
Institutional Arrangement ◽  
Voluntary Membership ◽  
Sufficient Set ◽  
The Subject ◽  
Necessary And Sufficient ◽  
Object Of Control ◽  
Self Enforcement

Self-regulation appears to be a special institution where economic actors establish their own rules of economic activity for themselves in a specific business field. At the same time they are the object of control within these rules and the subject of legal management of the controller. Self-regulation contains necessary prerequisites for fundamental resolution of the problem of "controlling the controller". The necessary and sufficient set of five self-regulation organization functions provides efficiency of self-regulation as the institutional arrangement. The voluntary membership in a self-regulation organization is essential for ensuring self-enforcement of institutional arrangement of self-regulation.

Economic effects of monetary policy in Russia: What do large datasets tell us?

2020 ◽  
pp. 31-53 ◽  
Author(s):  
Anna A. Pestova ◽  
Natalia A. Rostova
Keyword(s):  
Monetary Policy ◽  
Interest Rate ◽  
Interest Rates ◽  
Economic Activity ◽  
Global Financial Crisis ◽  
Exchange Rate Regime ◽  
Aggregate Demand ◽  
Economic Effects ◽  
Theoretical Concepts ◽  
Empirical Estimates

Is the Bank of Russia able to control inflation and, at the same time, manage aggregate demand using its interest rate instruments? In other words, are empirical estimates of the effects of monetary policy in Russia consistent with the theoretical concepts and experience of advanced economies? This paper is aimed at addressing these issues. Unlike previous research, we employ “big data” — a large dataset of macroeconomic and financial data — to estimate the effects of monetary policy in Russia. We focus exclusively on the period after the 2008—2009 global financial crisis when the Bank of Russia announced the abandoning of its fixed ruble exchange rate regime and started to gradually transit to an interest rate management. Our estimation results do not confirm standard responses of key economic activity and price variables to tightening of monetary policy. Specifically, our estimates do not reveal a statistically significant restraining effect of the Bank of Russia’s policy of high interest rates on inflation in recent years. At the same time, we find a significant deteriorating effect of the monetary tightening on economic activity indicators: according to our conservative estimates, each of the key rate increases occurred in March and December 2014 had led to a decrease in the industrial production index by about 0.2 percentage points within a year.

Mechanisms of Global Governance: Economic Analysis

2013 ◽  
pp. 4-28 ◽  
Author(s):  
L. Grigoryev ◽  
A. Kurdin
Keyword(s):  
Property Rights ◽  
Economic Analysis ◽  
Global Governance ◽  
International Organizations ◽  
Economic Activity ◽  
Global Level ◽  
Narrow Sense ◽  
Key Characteristics ◽  
Global Problems

The coordination of economic activity at the global level is carried out through different mechanisms, which regulate activities of companies, states, international organizations. In spite of wide diversity of entrenched mechanisms of governance in different areas, they can be classified on the basis of key characteristics, including distribution of property rights, mechanisms of governance (in the narrow sense according to O. Williamson), mechanisms of expansion. This approach can contribute not only to classifying existing institutions but also to designing new ones. The modern aggravation of global problems may require rethinking mechanisms of global governance. The authors offer the universal framework for considering this problem and its possible solutions.

Impact of regulatory framework rigidity on poverty in the regions of Russia

2020 ◽  
pp. 62-79
Author(s):  
P. N. Pavlov
Keyword(s):  
Economic Activity ◽  
Regional Level ◽  
Institutional Factors ◽  
Federal Regulations ◽  
Russian Regions ◽  
Poverty Dynamics ◽  
Regulatory Burden ◽  
Sectoral Structure ◽  
The Impact ◽  
Regions Of Russia

The paper analyzes the impact of the federal regulatory burden on poverty dynamics in Russia. The paper provides regional level indices of the federal regulatory burden on the economy in 2008—2018 which take into account sectoral structure of regions’ output and the level of regulatory rigidity of federal regulations governing certain types of economic activity. Estimates of empirical specifications of poverty theoretical model with the inclusion of macroeconomic and institutional factors shows that limiting the scope of the rulemaking activity of government bodies and weakening of new regulations rigidity contributes to a statistically significant reduction in the level of poverty in Russian regions. Cancellation of 10% of accumulated federal level requirements through the “regulatory guillotine” administrative reform may take out of poverty about 1.1—1.4 million people.

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