scholarly journals Accounting for non-current assets in budgetary institutions: problems and solutions

Ekonomika APK ◽  
2020 ◽  
Vol 314 (12) ◽  
pp. 22-28
Author(s):  
Mykhailo Prodanchuk ◽  
Yuliia Bezdushna
Keyword(s):  
Information Technology ◽  
Internal Control ◽  
International Standards ◽  
Practical Significance ◽  
Accounting System ◽  
Basic Principles ◽  
Scientific Methods ◽  
Budgetary Institutions ◽  
Problems And Solutions ◽  
General Scientific

The purpose of the article is to identify problematic aspects of accounting for non-current assets and to suggest their solutions using information technology and documentation. Research methods. The methodological basis of the study is a systematic approach to the study of the processes of reflection of non-current assets in the accounting of budgetary institutions. The epistemological method is used to clarify and deepen the meaning of the concept of "non-current assets". Analysis, synthesis, induction, deduction, abstraction, idealization and generalization, as general scientific methods of cognition, are used to develop the basic principles of the theory, methodology and organization of accounting for non-current assets. Bibliographic and bibliometric types of analysis provided identification of trends in the theory and methodology of accounting, as well as problematic aspects of non-current assets. The method of formalization made it possible to make suggestions on how to solve the problematic aspects of accounting for non-current assets. Research results. Identifying of problematic aspects in the accounting for non-current assets of budgetary institutions allowed to offer options for their solution, which will deepen the informativeness of accounting and reporting data and ensure their accuracy, reliability and comparability. Improving the accounting aspects of the reflection of non-current assets will also help increase the effectiveness of internal control (including inventory), and thus their management in budgetary institutions. Scientific novelty. Theoretical and practical provisions for accounting for non-current assets of budgetary institutions are improved. Ways to improve the accounting and internal control of non-current assets for the needs of management in budgetary institutions are proposed. Practical significance. In order to bring the national accounting system in line with international standards and in accordance with the needs of management, it is proposed to improve the reflection in the accounting of non-current assets of budgetary institutions through the use of information technology and documentation. Refs.: 11.

scholarly journals Conducting personnel audit in compliance with international standards

2019 ◽  
Vol 110 ◽  
pp. 02015
Author(s):  
Guzaliya Klychova ◽  
Jamila Leontieva ◽  
Alsou Zakirova ◽  
Evgenia Zaugarova ◽  
Shaukat Khusainov ◽  
...  
Keyword(s):  
Statistical Method ◽  
Systematic Approach ◽  
International Standards ◽  
Basic Principles ◽  
Scientific Methods ◽  
Existing Problems ◽  
Economic Entity ◽  
General Scientific ◽  
Specific Material ◽  
Generalization Of Data

The present research studies basic principles of personnel audit, considers new requirements for auditing due to the entry into force of international standards, develops working documents for the auditor that allow increasing the efficiency of personnel audit and coordinating audit procedures with the work of the personnel at the audited company, applying general scientific methods, such as systematic approach, comparison, economic-statistical method, method of systematization and generalization of data. The article describes the main stages of the personnel audit, reveals mechanism for organizing, planning, conducting, and issuing the results of the personnel audit, provides specific material, which helps to develop an idea on the personnel audit fulfillment at the level of an individual economic entity. The research offers methodological toolkit of personnel audit, which makes it possible to assess the state of the personnel management system, the interests and values of an employee, his attitude to the existing problems and their comprehension.

scholarly journals PROFESSIONAL JUDGMENT OF AN ACCOUNTANT UNDER UNCERTAINTY

2021 ◽  
Author(s):  
Iryna Melnychuk ◽  
◽  
Oksana Lopatovska ◽  
Keyword(s):  
Business Processes ◽  
Rapid Development ◽  
International Standards ◽  
Professional Judgment ◽  
Accounting System ◽  
Basic Principles ◽  
Domestic Legislation ◽  
Variable Characteristic ◽  
Specific Alternative ◽  
The Cost

The modern accountant works in extremely difficult conditions, which is associated with the rapid development of the service economy, which leads to the formation of new and complex business processes and operations. Since all transactions must be reflected in the accounting system of the enterprise, there is a need to find sound methods that allow to implement it within the existing legal field. However, domestic legislation in the field of accounting and taxation is increasingly undergoing changes that are not always relevant and systematic. As a result, the accountant in his work is faced with problematic issues that need to be addressed immediately. However, the solution of such problems is not always directly regulated by law. In such conditions, the role and importance of professional judgment of the accountant, the content of which is disclosed in the article, increases significantly. It is determined that professional judgment is bases on acquired knowledge, own skills, abilities, experience and professional sense, and is a kind of superstructure of professional opportunities. The cost of such a judgment depends on the result obtained on the basis of its application. Professional judgment is a variable characteristic of an accountant's capabilities and requires constant development. To do this, you should follow certain principles, which include consistency, argumentation, reliability, completeness, logic. Adherence to these principles will form the level of professional judgment that will provide an opportunity to effectively solve non-standard production situations and bring additional income to the accountant. In addition, we believe that the application of international accounting and reporting standards provides more opportunities for the development of accounting judgment. This is because international standards describe the basic principles that a particular entity must comply with. Domestic accounting regulations provide many alternatives by which objects can be recognized in accounting. Therefore, the development of professional judgment in the application of national provisions is primarily related to the justification of a specific alternative or scheme of application of methods of recognition, evaluation, accounting of individual objects.

scholarly journals Regulation of advocacy profession: global trends

2021 ◽  
Vol 39 (69) ◽  
pp. 689-706
Author(s):  
Tetiana Vilchyk ◽  
Alla Sokolova ◽  
Tetiana Demchyna
Keyword(s):  
Self Regulation ◽  
Legal Profession ◽  
The United States ◽  
Legal Regulation ◽  
International Standards ◽  
Global Trends ◽  
Scientific Methods ◽  
General Scientific ◽  
Different Sources ◽  
Regulatory Models

The objective of the article is to analyze the regulation of the legal profession and its global trends. There are many different types of regulators globally, and many different sources and methods of regulation. There is no simple approach to setting goals for regulating the legal profession in different legal systems. Although self-regulation of the legal profession is considered the basis for adhering to the standard of its independence, at the same time, academics recognize the existence of the theory of the management of the legal profession. To study these problems, the authors conducted a comparative study of the regulatory models of the legal profession in the world in terms of compliance with international standards of legal independence in different legal jurisdictions and made some suggestions to improve the legal regulation of the legal profession in Ukraine. Empirical sources for scientific research were international documents, court decisions, national legislation of Great Britain, Canada, the United States, Ireland, Scotland, Australia and others, and the work of scientists. The article uses general scientific methods - dialectic, analysis, synthesis, analogy, etc., and special methods, particularly legal, historical, and formal comparative law.

scholarly journals PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI APARATUR PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Pada Organisasi Perangkat Daerah di K

2019 ◽  
Vol 4 (2) ◽  
pp. 196-209
Author(s):  
Euis Mardiyatul Fauziyah
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Financial Statements ◽  
City Government ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
Internal Control System

This study aims to examine the Influence of Regional Financial Accounting Systems, Competence of the Government Aaparatur, and Use of Information Technology on the Quality of Local Government Financial Reports with Internal Control Systems as moderating variables. The data used in this study is primary data. Methods of collecting data using questionnaires distributed to respondents. The questionnaire was distributed to 64 Serang City Government Organization employees involved in the process of preparing financial statements. The data analysis method used in this study is the Moderated Regression Analysis (MRA). The results of this study indicate that the influence of the Regional Financial Accounting System has a positive and significant effect on the quality of the Regional Government's Financial Statements, Competency of Government Officials does not have a positive and significant effect on the quality of the Regional Government's Financial Statements, and the Utilization of Information Technology has no positive and significant effect on the quality of the Government's Financial Statements. Area. The results of this study also indicate that the Internal Control System moderates the relationship between the Effects of the Regional Financial Accounting System, while the Internal Control System is not able to moderate the Effect of Competency of Government Apparatuses, and the Utilization of Information Technology on the Quality of Regional Government Financial Statements.

scholarly journals The Possibility of Applying the Basic Principles of Financial Control in Accordance with the Requirements of ISSAI 200 of the International Standards of the Supreme Audit Institutions (INTOSAI) and its Impact on Internal Control in the Public Sector

2018 ◽  
Vol 12 (11) ◽  
pp. 396
Author(s):  
Omar Mohammad Al-Hawatmeh
Keyword(s):  
Public Sector ◽  
Internal Control ◽  
Training And Development ◽  
Arithmetic Mean ◽  
International Standards ◽  
Financial Control ◽  
Basic Principles ◽  
The Public ◽  
Internal Control System ◽  
Practical Progress

The study aimed to clarifying the possibility of applying the basic principles of financial control in accordance with the requirements of ISSAI 200 of the international standards of the Supreme Audit Institutions (INTOSAI) and its impact on the internal control in the public sector in addition to identifying the obstacles that limit the application of the basic principles of financial control according to the requirements of the standard ISSAI 200 of the International Standards of the Supreme Audit Institutions (INTOSAI), and its impact on internal control in the public sector, In order to achieve the objectives of the study and the testing of hypotheses, the researcher designed a questionnaire.This questionnaire was distributed to managers and employees in the internal control of the administrative government units, and (80) were recovered with an adoption rate of 80%for the statistical analysis purposes. The results showed that the application of the basic principles of financial control in accordance with the requirements of ISSAI 200 of the international standards of the Supreme Audit Institutions (INTOSAI) and its impact on internal control in the public sector in general was high With an arithmetic mean of (4.266) and a standard deviation (0.887) The researcher attributes this result to what has been done in accordance with the laws, regulations, financial and accounting regulations prescribed for the financial control operations. It is in line with the standards assigned to it by the international standards of the Supreme Audit Institutions (INTOSAI). The obstacles that limit the application of the basic principles of financial control in general moderately came with an arithmetic mean of (3.417) and of (1.118). The researcher attributed this result to the existence of some obstacles, the most important of which is non-specialization and noncompliance with the development of the regulations and instructions with the international standards of the Supreme Audit Institutions. Finance and Accounting (INTOSAI) and others as stated in the results of the study. Based on the results of the study, the researcher recommended the need for attention employment staff  and work to keep pace with the development and modernization of international standards of Supreme Financial Control and Accounting INTOSAI internal control system in terms of training and development and keep up with scientific and practical progress need to emphasize the re-drafting of some legislation and instructions for some of the financial aspects and the need for harmonization and cooperation Continuous and continuous between the legislators and the applicable bodies of the standards to reach a consensus and appropriate in some of the minor or fundamental differences between the law and the standard and other Recommendations.

scholarly journals ALEXEY VLADIMIROVICH BARKOV: ORIGINAL SCIENTIST, TALENTED EDUCATOR AND TEACHER, PROFESSIONAL COLLEAGUE (TO THE 60TH ANNIVERSARY OF A.V. BARKOV)

2020 ◽  
Vol 16 (3) ◽  
pp. 175-182
Author(s):  
Анатолий Левушкин ◽  
Сулико Алборов
Keyword(s):  
Social Entrepreneurship ◽  
Significant Contribution ◽  
Practical Significance ◽  
Business Law ◽  
Scientific Methods ◽  
Professional Colleague ◽  
Teacher Professional ◽  
General Scientific ◽  
Civil Science ◽  
Scientific Achievements

The article formulates some reasoning about Alexey Vladimirovich Barkov as an original scientist, teacher, professional colleague, competent specialist in the field of social entrepreneurship, who made a significant contribution to the development of the doctrine of business law, in particular, the theory of socially oriented entrepreneurship. Purpose: scientific and practical understanding of Alexei Vladimirovich Barkov’s years of work, dedicated to social entrepreneurship in Russia. The methodological basis of this article is general scientific methods of cognition of legal phenomena, such as synthesis, the method of analogy, formal logic, deduction, and others. Results: The authors note the high theoretical and practical significance of Alexei Vladimirovich Barkov’s scientific achievements for private law and business law. The authors emphasize the invaluable, innovative and bold contribution to the development and improvement of national civil science and the law enforcement implementation of norms.

scholarly journals On Understanding of Digital Financial Assets

2021 ◽  
Vol 2 ◽  
pp. 40-44
Author(s):  
Yulia K. Tsaregradskaya ◽  
Keyword(s):  
Legal Regulation ◽  
Practical Significance ◽  
Financial Assets ◽  
Legal Practice ◽  
Educational Materials ◽  
Scientific Methods ◽  
Existing Problems ◽  
Foreign Countries ◽  
Analysis And Synthesis ◽  
General Scientific

Purpose. In the context of the development of digital technologies, the issue of the existence and legal regulation of digital of financial assets is being updated. In modern legal practice, there is no uniformity in the terminology of these relations, so it is especially important to consider the possibility of using different terms from digital currency to digital rights. The article analyzes various approaches to defining the concept of cryptocurrency offered by specialists working not only in the field of law, but also in economics, since it is important to consider the possibility of reflecting digital assets in accounting. In the course of the research, both General scientific and private scientific methods were used: scientific abstraction, system, logical, analysis and synthesis, comparative legal and formal legal. Conclusions are made that: 1) as a result of numerous discussions about the legal regulation of digital of financial assets, the state has decided on the terminology in these relations; 2) according to the author, the most successful term is the concept of “digital financial assets”, since the term “asset” is used in russian legislation, in particular investment and tax; 3) russian legal practice has used the experience of foreign countries when making changes to existing legislation, in particular in civil, expanding the list of objects of civil legal relations. Scientific and practical significance. This research allows us to critically understand the existing problems of cryptocurrency regulation, as well as contributes to the development of theoretical directions on this topic and the creation of educational materials dedicated to the digital economy.

scholarly journals Some problems of investigating street fraud and the ways to solve them

2018 ◽  
Vol 71 (4) ◽  
pp. 55-59
Author(s):  
K. D. Zaiats
Keyword(s):  
Police Officers ◽  
Educational Process ◽  
Practical Significance ◽  
Limited Information ◽  
Criminal Proceedings ◽  
Scientific Methods ◽  
Initial Stage ◽  
General Scientific ◽  
The Individual ◽  
High Level

The subjects of the study are the problems that arise at the initial stage of the investigation of street fraud, the study is the individual problems of pre-trial investigation of street fraud and the ways of their solution. The study aims to highlight the most common problems in practice at the initial stage of the investigation of this group of fraud, and presents recommendations for their solution. In the course of time, general scientific methods of cognition were used. The relevance of the research topic is that the main problems of investigators arise at the stage of the decision to open criminal proceedings. Difficulties are related to the fact that the investigator needs to take a key procedural decision based on the analysis of very limited information about the event. In addition, in the context of open criminal proceedings, it is very difficult to form a system of evidence of the existence of a criminal intention in the actions of a fraudsters. Indeed, unlike other crimes, they are reflected not so much in material traces as in acts of intellectual nature: the reporting of false information, the use of fictitious documents, specific attributes, and many others. Gathering evidence of such an order requires an extraordinary level of professionalism. The investigator should not only have a high level of knowledge of the existing criminal and criminal procedural legislation, but also be aware of ways to overcome the main difficulties encountered in criminal proceedings on fraud. The novelty of the results is that the research in this direction was conducted for the first time. The main results of the study are given a number of typical problems of investigation of street fraud, as well as recommendations for their overcoming. The results of the study can be used in the field of the criminal law cycle. The practical significance lies in the possibility of introducing the results of the research into the educational process in the presentation of the discipline “The method of investigation of crimes”, special courses, as well as in raising the skills of practical police officers. As a result of the study, conclusions were drawn in the form of concrete proposals for addressing typical problems arising in the investigation of street fraud.

Modern trends and prospects of the pro-rata regulation in the insurance market of Russia

2020 ◽  
Vol 26 (3) ◽  
pp. 673-684
Author(s):  
V.V. Barabanova
Keyword(s):  
Solvency Ii ◽  
International Standards ◽  
Capital Adequacy ◽  
Insurance Market ◽  
Financial Sustainability ◽  
National Interests ◽  
Scientific Methods ◽  
Risk Quantification ◽  
Local Practices ◽  
General Scientific

Subject. The article discusses the possibility of the pro-rata regulation in the Russian insurance market. Objectives. The study is to evaluate whether the insurance market is prepared for recently approved capital adequacy requirements and how they influence the general financial sustainability. Based on the information and the international use of the risk-based approach, including Solvency II, I assess whether the pro-rata regulation is feasible as a means of corporate financial sustainability, preserving the diversification of requirements by size, specialization and risks taken. Methods. Research employs general scientific methods of the systems and comparative analyses, synthesis, analogy, comparison and classification. I apply tools of the economic and statistical analysis, including the correlation analysis. Conclusions and Relevance. The insurance market was found to considerably meet the capital adequacy requirements. However, considering a growing market concentration, the sector needs to remain competitive, protecting regional companies demonstrating the financial sustainability and healthy microeconomics. Comparing local practices with the best global ones, I believe it is possible and necessary to integrate the pro-rata rule and outline new requirements to risk quantification and assessment, which will underlie the assessment of capital adequacy. The findings can be admitted and adapted by the Central Bank of Russia to introduce the risk-based approach as effectively as possible with reference to international standards and national interests of the insurance market.

FEATURES OF ACCOUNTING FOR PARTICULARLY VALUABLE PROPERTY IN THE PUBLIC ADMINISTRATION SECTOR

2020 ◽  
Vol 10 (5) ◽  
pp. 804-810
Author(s):  
M.K. Legenkova ◽  
Keyword(s):  
Public Administration ◽  
Asset Management ◽  
Standard Operating Procedure ◽  
Accounting System ◽  
Scientific Methods ◽  
The Public ◽  
Government Sector ◽  
Public Sector Reforms ◽  
General Government ◽  
General Scientific

The relevance of this article is due to the fact that, despite some efforts made to ensure high-quality asset management of the general government sector in Russia, the accounting of especially valuable assets was not properly considered as an integral part of public sector reforms. General scientific methods of cognition were used as research methods: the system approach, the dialectical method of cognition, induction and deduction, and theoretical comparison. The results of the study of the peculiarities of property accounting in the public administration sector presented in the article will make it possible to ensure effective management of state property by identifying the limitations of these processes, including the absence in the list of criteria for classifying property as especially valuable movable property, restrictions on financial sources of acquisition, which often leads to incorrect the allocation of this or that property in the category of especially valuable. The paper proposes the author’s classification of the principles of accounting for objects of especially valuable movable and other property, which must be divided into principles-conditions, principles-recommendations, principles-restrictions. This classification is necessary to simplify the work of accounting and create an accounting system at enterprises of the general government sector to solve a number of important economic problems. It has been substantiated that it is necessary to strictly implement all measures for working with financial and non-financial assets in accordance with the regulatory and legislative acts, for which the article presents the systematization of these measures and compiled a standard operating procedure.

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