scholarly journals Documentation as acceptance of accounting and digitalization

KANT ◽  
2021 ◽  
Vol 38 (1) ◽  
pp. 54-58
Author(s):  
Olga Nikolaevna Sveshnikova
Keyword(s):  
Comparative Analysis ◽  
Accounting Information ◽  
Economic Life ◽  
Basic Category ◽  
Regulatory Documents ◽  
Uniform Approach ◽  
Economic Entity

The article is devoted to the problem of justifying a uniform approach to the fundamental basic category of accounting – documentation. The relevance is due to the need for terminology to match the changes taking place in its subject of research - the economic life of an economic entity. The author conducts a comparative analysis of the interpretation of accounting reception "documentation", "documenting", based on educational publications of leading scientists, current regulatory documents in the field of management documentation. The author conducts a comparative analysis of the interpretation of accounting reception "documentation", "documenting", based on educational publications of leading scientists, current regulatory documents in the field of management documentation. As a result, the author formulates the concept of "documentation", which contains features that correspond to the modern understanding of the role and significance of this accounting technique in the formation of accounting information.

scholarly journals Methodology of Control Procedures for Creating an Accounting Information Array as a tool for Detecting Falsification of Elements of Financial Statements

2021 ◽  
Vol 16 (2) ◽  
pp. 70-78
Author(s):  
Z. A. Kevorkova
Keyword(s):  
Research Work ◽  
Accounting Information ◽  
Financial Statements ◽  
Economic Life ◽  
Accounting Information System ◽  
Economic Entity ◽  
Control Procedures ◽  
The Subject ◽  
The Russian Federation ◽  
The Government

The article examines the issues of the formation of accounting registers intended for the systematization and accumulation of information contained in the primary accounting documents accepted for accounting. Based on the content of various accounting documents, it is determined that the implementation implementation of accounting personnel actions and procedures for the formation of basic information messages in the form of accounting records , revealing the array of fait accompli of economic life, is an accounting information system of an economic entity, which is the subject of the study. The article reveals the main reasons for making errors in accounting, gives their classification and possible options for correcting the identified distortions. The results presented in the article are confirmed by the conclusions and recommendations of the research work “Research of trends in accounting, analysis and audit in the conditions of digitalization of society” with the joint participation of teachers of the Financial University under the Government of the Russian Federation and the ICNTI.

Primary accounting documentation

2021 ◽  
Author(s):  
Yuriy Sigidov ◽  
Elena Kalashnikova ◽  
Tat'yana Horol'skaya
Keyword(s):  
Training System ◽  
Economic Life ◽  
Federal State ◽  
Educational Standards ◽  
Tax Legislation ◽  
Economic Entity ◽  
Document Flow ◽  
The Moment ◽  
State Educational ◽  
Theoretical Foundations

The textbook sets out the theoretical foundations of the document flow of an economic entity, considers the stages of the movement of accounting documents from the moment of their creation to their transfer to storage, presents the procedure for registration of primary accounting documents on the facts of economic life in various parts of the accounting process in accordance with the requirements of Russian accounting and tax legislation. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for students in the field of training 38.03.01 "Economics", practicing accountants, economists, students of the advanced training system.

scholarly journals Issues of Accounting Presentation of Metals and Mining Companies at Key Exploration Work Stages

2020 ◽  
Vol 7 (1) ◽  
pp. 27-33
Author(s):  
A. S. Mal’tsev
Keyword(s):  
Natural Resources ◽  
Accounting Information ◽  
Practical Significance ◽  
Government Agencies ◽  
Mining Companies ◽  
Regulatory Documents ◽  
Asset Impairment ◽  
Alternative Methodology ◽  
The Russian Federation ◽  
Mineral Reserves

The paper provides an overview of the main stages and types of exploration works for solid minerals according to the current regulatory documents of the Ministry of Natural Resources and Ecology of the Russian Federation, and also considers the features of accounting for these works in conformity with the requirements of RAS 24/2011 “Accounting for the costs on exploitation of natural resources”, IFRS 6 “Exploration and Assessment of Mineral Reserves” and IAS 36 “Asset Impairment”. According to the results of a comparative analysis of RAS and IFRS, assessment of the methods for reflecting exploration work in the accounting of mining companies, an analysis of their impact on management decisions by stakeholders is carried out. The theoretical and practical significance of the study is to justify the need to develop an alternative methodology for accounting and presentation of accounting information on the results of exploration, based on a phased increase in the reliability of knowledge about subsoil areas. The study is primarily interest to government agencies for improving the legislative regulation of accounting, credit institutions and mining companies in conducting investment analysis of customers and partners.

scholarly journals Structural and Content Characteristic of the Object of Combined Transport

2021 ◽  
Vol 19 (2) ◽  
pp. 84-92
Author(s):  
O. N. Larin
Keyword(s):  
Comparative Analysis ◽  
International Agreements ◽  
Subject Area ◽  
Transport Systems ◽  
International Level ◽  
Structural Components ◽  
Regulatory Documents ◽  
Effective Integration ◽  
Content Characteristics

The article presents the results of a comparative analysis of equivalence of structural and content characteristics of individual terms used in combined transport contained in various official regulatory documents. Differences in definitions of individual terms in that subject area often impede effective integration of transport systems at interregional or international level. This study focuses on the analysis of characteristics of structural components of the objects of combined transport, which are contained in definitions of this term in a number of international agreements, national regulations and interstate standards. The results of the study have allowed to formulate proposals aimed at unification of structural and content characteristics of the object of the combined transport as well as recommendations for improving certain regulatory documents. 

COMPARATIVE ANALYSIS OF APPROACHES TO CLASSIFICATION, ASSORTMENT AND TERMINOLOGY OF UNDERWEAR IN REGULATORY DOCUMENTS

2020 ◽  
pp. 164-172
Author(s):  
K. G. Zemlyak
Keyword(s):  
Comparative Analysis ◽  
Regulatory Documents

The article presents a comparative analysis of the classification, assortment and terminology features of underwear in various regulatory documents. Problems of identification of underwear are revealed. Proposals on the use of terminology standards and their addition are made

CHOICE OF HEAT SOURCE FOR RESIDENTIAL BUILDINGS

2014 ◽  
Vol 4 (4) ◽  
pp. 86-91 ◽  
Author(s):  
Denis N. VATUZOV ◽  
Svetlana M. PURING ◽  
Elena B. FILATOVA ◽  
Nikolay P. TYURIN
Keyword(s):  
Energy Source ◽  
Comparative Analysis ◽  
Heat Source ◽  
Russian Federation ◽  
Thermal Energy ◽  
Heat Supply ◽  
Residential Buildings ◽  
Regulatory Documents ◽  
The Russian Federation ◽  
Main Factors

The main factors of choice of thermal energy source for residential and public buildings in case of central heat supply unability are viewed. The current regulatory documents of the Russian Federation in the matt er of design of decentralized heat supply sources - independent boiling rooms and individual boilers - are analyzed. The comparative analysis of proposed fi ndings is made.

IMPORTANT PROBLEMS OF MEDICAL LAW IN MODERN RUSSIA

2020 ◽  
Author(s):  
N.D. Kobzeva ◽  
◽  
R.S. Durov ◽  
E.V. Varnakova ◽  
K.O. Kobzev ◽  
...  
Keyword(s):  
Human Physiology ◽  
Comparative Analysis ◽  
Medical Practice ◽  
Medical Law ◽  
Criminal Process ◽  
Uniform Approach

The comparative analysis of various problems of medical law in Russia is carried out. It is shown that there is no uniform approach to these problems, which makes it difficult in the criminal process to distinguish between guilty and innocent actions in medical practice. Additional complexity is a certain incompleteness of modern ideas about human physiology and pathology.

Throughput Accounting

2019 ◽  
pp. 27-56 ◽  
Author(s):  
Sorinel Căpușneanu ◽  
Dan Ioan Topor ◽  
Mirela Cătălina Turkeș ◽  
Ileana-Sorina Rakoș
Keyword(s):  
Comparative Analysis ◽  
Business Environment ◽  
Future Research ◽  
Managerial Accounting ◽  
Economic Entity ◽  
New Directions ◽  
Managerial Implications ◽  
Current Context ◽  
Methodological Aspects ◽  
Opening Up

This chapter illustrates some aspects of the theoretical and practical implications of TA for optimizing the profit of an entity. The main objectives of this chapter are to present a comparative analysis of the managerial implications between throughput accounting and some managerial accounting methods, hybridization attempts with other methods, as well as its advantages and limitations in the current context of implementation and profit optimization an economic entity. Based on the literature, the authors present the main approaches and the historical evolution of the throughput accounting, the principles of TA and TOC, as well as a comparative analysis between traditional accounting and TA. The chapter ends with the authors' conclusions on throughput accounting and its implications on management accounting methods, opening up new directions of future research aimed at highlighting various theoretical and methodological aspects encountered in academia or business environment.

THE ANALYSIS OF MODULE-COMPETENCE APPROACH IN EDUCATIONAL PROCESS’DESIGNOF KAZAKHSTAN AND LATVIA UNIVERSITIES

2021 ◽  
Vol 66 (2) ◽  
pp. 69-74
Author(s):  
M.Ye. Zhanguzhinova ◽  
◽  
K.K. Abilkalamova ◽  
A.M. Sabitova ◽  
◽  
...  
Keyword(s):  
Comparative Analysis ◽  
Vocational Training ◽  
Analytical Study ◽  
Professional Competence ◽  
Educational Process ◽  
Training Design ◽  
Regulatory Documents ◽  
Educational Paths

The article presents a theoretical and methodological comparative analysis of the module-competencybased approach for the educational process’designin universities in Latvia and Kazakhstan. The article is intended for a survey and analytical study of the diversification of methods, technologies in two post-Soviet countries with different educational paths. The study contains an analysis of the legal and regulatory documents for the specialties “Vocational Training”, “Design”, “Scenography”, as well as a comparative analysis of the pedagogical process organizationof the professional competence formationin Kazakhstan and Latvia. The purpose of the study is to analyze two types of educational process in universities that carry out activities within the framework of the Bologna system. The objective of the study is to identify the differences and similarities in the organization of the pedagogical process in both countries, and to determine their systems, structure and forms. The results of the study are shown in the development of conclusions for the educational process in universities of Kazakhstan.

Sign in / Sign up

Export Citation Format

Share Document