scholarly journals Lease: Problematic Aspects of Accounting and Reporting Information Formation

2020 ◽  
Vol 7 (2) ◽  
pp. 30-39
Author(s):  
T. Yu. Druzhilovskaya ◽  
E. S. Druzhilovskaya
Keyword(s):  
Critical Analysis ◽  
International Standards ◽  
Practical Significance ◽  
Practical Application ◽  
International Standard ◽  
Methodological Basis ◽  
Further Development ◽  
Lease Accounting ◽  
Tax Accounting

In the light of the recently adopted new Russian and international standards in accounting and tax accounting, significant changes in the regulation of lease accounting have been made. Unfortunately, the newly adopted rules are not always ideal in terms of their practical application. The article is devoted to a critical analysis of the regulations of the international standard IFRS (IFRS) 16 “Lease” and the Russian standard FSBU25/2018 “Lease Accounting.” The methodological basis of the study includes a critical analysis of the new requirements for accounting for lease transactions in the systems of Russian and international standards in terms of their validity, logic and completeness. The result of the study is the justification of the presence of both positive and problematic aspects in the innovations introduced in the regulation of accounting for leases in IFRS16 and in the Russian standard FSBU25/2018. Recommendations have been made to address the problematic issues of lease accounting and reporting information. The theoretical and practical significance of the study lies in the possibility of using its results in the preparation of new and improved existing accounting regulations in the process of its further development at the national and international levels.

Changing of Currency Exchange and Its Harmony with Accounting Iraq’s Rules and International Accounting

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Jasim Zwaid ◽  
Zaid Abbas Fadhil ◽  
ABD Albaqir Salman
Keyword(s):  
Foreign Currency ◽  
International Standards ◽  
Practical Application ◽  
International Standard ◽  
Currency Exchange ◽  
Currency Exchange Rates ◽  
Rule Number ◽  
Foreign Operations ◽  
Accounting Rules

The aim of the study was how the harmony between the Iraqi accounting rules and international standards and is there a difference between rule and the standard, which has been the International Standard No. (21) the effects of changes in foreign currency exchange rates and conduct a comparative analysis with the Iraqi accounting rules rule number (4) the effects of changing prices in foreign currencies have reached your search several conclusions the most important of the existence of a gap between the accounting Qaeda applicable between the international standard requirements represented by failure to disclose the change in the classification of foreign operations and export rules Iraqi accounting without cause by sufficient explanations and cases of practical application of some processors contained therein leading to interpretations and opinions of personality.

scholarly journals INTEGRATED USE OF INTERNAL WATERS OF THE POLTAVA REGION AS TOURISM AND RECREATION

2018 ◽  
pp. 90-99
Author(s):  
Viacheslav Yermakov
Keyword(s):  
Social Geography ◽  
Practical Significance ◽  
Inland Waters ◽  
Integration Model ◽  
Rational Use ◽  
Inland Water ◽  
Methodological Basis ◽  
Spatial Features ◽  
Territorial Integration ◽  
Further Development

Goal. The purpose of this article is to study the organizational and locally-spatial features of the use of recreational and tourist potential of resources of inland waters of the Poltava region. Methods. The methodological basis of the study consisted of the concepts and provisions of recreational geography, tourism, social geography. The main methods of research are literary, analytical, descriptive, comparative-geographical. Results. The content of integrated use of inland water for tourist and recreational purposes is revealed on the example of the Poltava region. The main directions of this use and the territorial integration functions of water tourism are shown for creation of complex local tourist clusters. Scientific novelty. The scientific novelty consists in developing a scheme (model) for the rational use of recreational and tourist potential of inland water objects of Poltava region and the variant of the integration model of a local territorial cluster of water tourism and recreation. Practical significance. The practical significance of the studies of geospatial aspects of the organization of the tourist and recreational potential of inland waters of the Poltava region is to promote the further development of tourism and recreation on the territory of the region in the form of organizing new tourist routes, developing methodological recommendations for the rational use of the potential of water objects, the development of the relevant infrastructure, increasing its attractiveness for domestic and foreign tourists.

MEDIA AND INFORMATION LITERACY: THE SOLUTION OF QUESTIONS OF FORMATION OF A CIVIC STAND IN

2018 ◽  
Vol 1 (13) ◽  
pp. 14-27
Author(s):  
Laila Seysembekovna Akhmetova ◽  
Dmitry Pavlovich Shorokhov
Keyword(s):  
Information Literacy ◽  
Modern Society ◽  
International Standards ◽  
Media Education ◽  
Practical Significance ◽  
Sociological Research ◽  
Conceptual Approach ◽  
Target Groups ◽  
National University ◽  
Psychology Pedagogy

For the world community UNESCO has developed international standards of media information literacy, which have been adopted by all UNESCO member countries. In Central Asia, Kazakhstan was the first to deal with these issues 10 years ago. The group of scientists of the Kazakh National University named by al-Farabi is working on studying this issue. Most of the scientific works on media education are aimed at justifying the need for media education in modern society and its value. The purpose of the article is the development of methodological materials on the formation of literacy in the field of media and information literacy for training target groups and informing the public. The authors of this article apply the methodology of comparative historical research, the methodology and technique of sociological research, the systemic and structural-functional approach in combination with comparative historical method and statistical data analysis, as well as the study of official documents characterizing the policy of international community and Kazakhstan. Also, content analysis and qualitative documents analysis, as well as comparative research methods, were used. As a result of the research, it was concluded that any conceptual design, scientific paradigm suffers to some extent with idealization and the conceptual approach of UNESCO discussion formed the basis for this review, causing positive expectations. However, media is not always socially-oriented tool. It is clear that in this scenario, it is not necessary to rely solely on the consciousness of journalists and self-censorship of editors. However, understanding the principal approaches of UNESCO and following the recommendations developed can control risks and contribute to the development of a full-fledged civil society. Practical significance of the research lies in the possibility of using its results in the field of media, psychology, pedagogy, culture, history, journalists, political scientists, social engineers, teachers, students and post-graduate students of universities. The results of the research can be integrated into the educational and upbringing processes. It is necessary to train target groups for the further dissemination and training of media and information literacy and to address the issues of forming a civic position in Kazakhstan.

Taxation Issues for Digital Financial Assets

2021 ◽  
pp. 089443932110039
Author(s):  
Viktor Shestak ◽  
Alla Kiseleva ◽  
Yuriy Kolesnikov
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Legal Regulation ◽  
Capital Gains ◽  
International Standards ◽  
Financial Assets ◽  
State Budget ◽  
The Russian Federation ◽  
Digital Assets ◽  
Tax Accounting

The objective of the study is to determine the status of a digital financial asset and the features of its taxation in the Russian Federation and progressive countries. Currently, there are three main taxation models that are used in this area: income tax, corporate income tax, and capital gains tax. The article explores the prospects for introducing the experience of foreign countries in the Russian Federation. The possible changes that may occur in tax regulation are analyzed. The experience of leading countries in the field of legal regulation of the use of digital financial assets and the taxation of cryptocurrency transactions is analyzed. Such an analysis will allow Russia to keep pace with countries with a leading economy and at the same time increase state budget revenue through taxation of cryptocurrency transactions. The study provides an analysis of the conceptual scenarios of digital income taxation and objects of taxation in the process of cryptocurrency creation. The study critically assesses possible options for applying international standards for tax accounting of digital assets. Groups of problematic issues that arise in the tax accounting of digital assets are developed. The prospect of further research is the development of tax accounting methods for each of the established entities for the creation and circulation of digital financial assets in accordance with accounting objects.

scholarly journals Assessing the impact of libraries – the role of ISO 16439

2018 ◽  
Vol 119 (1/2) ◽  
pp. 87-93 ◽  
Author(s):  
Claire Creaser
Keyword(s):  
Design Methodology ◽  
International Standards ◽  
Content Type ◽  
International Standard ◽  
The World ◽  
The Difference ◽  
Library Impact ◽  
The Impact

Purpose Library impact and how to evaluate it has been debated for a number of years. While the activity – the busy-ness – of the library is now routinely measured and described, the difference the library makes is less tangible and harder to measure. Libraries in all sectors and worldwide are grappling with this issue, and the purpose of this paper is to summarise international standards available to support them. Design/methodology/approach The first international standard concerning library impact, ISO 16439 Information and documentation – methods and procedures for assessing the impact of libraries, was published in 2014 after several years in development. Findings The standard describes a range of methods for assessing library impact which have been used across the world in a variety of libraries in all sectors. Originality/value This paper summarises the key methods described in the standard, and gives references for further reading.

Conditions for the development of the philosophy of non-violence in the modern world

2020 ◽  
pp. 337-352
Author(s):  
Tolganay V. Mustafina-Kulchmanova ◽  
Zhabayhan M. Abdildin ◽  
Kudaibergen A. Temirgaliev ◽  
Kuralay S. Yermagambetova ◽  
Manifa S. Sarkulova
Keyword(s):  
Public Opinion ◽  
Comparative Study ◽  
Political Science ◽  
Practical Significance ◽  
Modern World ◽  
Practical Application ◽  
Theoretical Methods ◽  
University Teachers ◽  
Analysis And Synthesis ◽  
And Behavior

This article addresses the issues of the genesis of non-violence and the practical application of non-violent practices in the context of modern realities. The phe-nomenon of non-violence is seen in close connection with violence, which is more often reflected in the form of wars, military clashes, and conflicts. The article pro-vides an analysis of the use of non-violent practices and the possibility of develop-ing peacekeeping in public opinion and behavior. During the preparation of this article, a review and comparative study of various literature aimed at studying non-violence were carried out. Together with the philosophical works, various ma-terials of a political science character are studied. In preparing this work, they were used as general theoretical methods, such as analysis and synthesis. At the same time, analogies, systematization, etc. were used. The materials of the article sug-gest practical significance for university teachers of humanitarian/philosophical specialties.

CRITICAL ANALYSIS OF APPROACHES TO ASSESSING THE IMPACT OF BUSINESS PROCESSES ON THE FINANCIAL PERFORMANCE OF AN ORGANIZATION

2021 ◽  
Vol 4 (4) ◽  
pp. 201-205
Author(s):  
A. L. GENDON ◽  
◽  
G. F. GOLUBEVA ◽  
Keyword(s):  
Financial Performance ◽  
Critical Analysis ◽  
Business Processes ◽  
International Standards ◽  
Financial Indicators ◽  
Life Activity ◽  
Cost Of Production ◽  
The Cost ◽  
The Impact

The article reveals a system of financial indicators that characterize business processes, accounting for income and expenses according to Russian and international standards. The ways of increasing the efficiency of the company's life activity, in particular, the ways of reducing the cost of production, are considered.

THE SCOPE OF ACCREDITATION OF THE FORENSIC LABORATORY: THE CONCEPT AND PATTERNS OF CHANGE

2021 ◽  
Vol 14 (4) ◽  
pp. 340-344
Author(s):  
ELENA CHESNOKOVA ◽  
Keyword(s):  
Forensic Science ◽  
Research Work ◽  
Accreditation Body ◽  
Unfair Competition ◽  
Practical Application ◽  
International Standard ◽  
Advantages And Disadvantages ◽  
Flexible Scope ◽  
Calibration Laboratories

The purpose of the research work is to analyze the advantages and disadvantages of the «flexible» field of accreditation of forensic laboratories and the field of accreditation that has a rigid range. The development of standardization in forensic science, including the expansion of the number of forensic laboratories that build their activities in accordance with the requirements of the international standard GOST ISO/IEC 17025-2019 «General requirements for the competence of testing and calibration laboratories», encourages us to pay attention to this issue again. In the course of the study, the following conclusions were formulated. Insufficient clarity in defining the «flexible» scope of accreditation and differences in the understanding of its boundaries by the accreditation body, the forensic laboratory and the customer can lead to abuse by individual laboratories and the development of unfair competition. This argument in favor of abandoning the «flexible» field of accreditation for forensic laboratories seems to be much more weighty than the listed advantages of its practical application.

Sign in / Sign up

Export Citation Format

Share Document