The influence of the FSBU on the accounting of fixed assets of economic entities submitted to the ministry of agriculture of the Russian Federation

Organizations of the agro-industrial sector in modern economic conditions are forced to carry out their activities in a regime of fierce competition, disparity in prices for agricultural products. At the same time, the reform of the accounting of fixed assets is taking place both in budgetary institutions and in commercial organizations. At the moment, it is regulated by two documents: FSBU 6/2020 “Fixed Assets” — for organizations maintaining commercial accounting and the SGS “Impairment of Assets”, introduced by Order of the Ministry of Finance of Russia dated December 31, 2016 No. 259n, at the moment of budget accounting.

DEVELOPMENT OF AN AUTOMATED SYSTEM FOR COMMERCIAL ACCOUNTING OF ELECTRIC ENERGY IN THE VILLAGE OF RAILWAY USOLSK REGION

The option of introducing an automated system of commercial accounting of electric energy into the electricity supply system of the Railway village of Usolsky district has been considered.

Operative calculation of electric power losses in the network with unknown parameters in AIMS EMA

THE PURPOSE. The process of o n-line calculation of electricity losses in three phase distribution electric networks (DEN) with a voltage of a 0,4 kV, where monitoring of electricity losses (commercial accounting) is carried out by an automated information measuring system of electrici ty monitoring and accounting (AIMS EMA) is considered. The problem of operative detecting of unauthorized power take -offs in the DEN under condition of unknown values of parameters of the network equivalent circuit, i.e. resistances of its interpersonal sections, which can change significantly over time because of external climatic factors (temperature, humidity, etc.) is being solved. METHODS. The procedure of the proposed calculation can be implemented by the available means of AIMS EMA. It is based on simultaneous measurements for the same observation interval of effective values of current and voltage, active and reactive powers at the beginning of the DEN and at each subscriber. In the course of periodic measurements of these mode parameters, the initial data used in the proposed calculation are formed. RESULTS. The analysis of the known methods of solving this problem is carried out, their disadvantages are shown and the new methodology, which is based on a preliminary operative calculation of reliable values of the resistances of interpersonal sections, provided that unauthorized power take -offs are possible in DEN is presented. While solving, the conditions of equality of resistances of the phase and neutral wires within the interpersonal section of th e DEN are used. The proposed method makes available the implementation of the operative calculation of technical losses in DEN and the identification of the commercial losses (unauthorized power take -offs) in it, as well as a detailed analysis of subscribe r data in order to detect the location (coordinate) and the amount of unaccounted electricity. CONCLUSIONS. The proposed methodology can be used in existing AIMS EMA without the introduction of additional measuring means (functions).

ANALISA PENERAPAN PERHITUNGAN REKONSILIASI FISKAL TERHADAP LAPORAN KEUANGAN KOMERSIAL PT XYZ PADA WILAYAH KERJA KANTOR PELAYANAN PAJAK PULO GADUNG

ABSTRACTThis research was conducted to determine the application of fiscal reconciliation calculations tocommercial financial reports at PT XYZ, because there are differences in calculations, especially profit with commercial accounting and taxable profit (fiscal). To bridge the differences in commercial financial reports and more efficient fiscal financial reports, fiscal financial reports are prepared together with commercial financial reports, which means that even though commercial or business financial reports are prepared based on business accounting principles, taxation provisions are dominant in the reporting process. financial statements. This research method uses a Qualitative Descriptive approach, which describes making a fiscal reconciliation report on PT XYZ's commercial financial reports, as well as collecting a number of other supporting data to get a clear picture of the facts about the state of the 2019 Financial Statements at PT XYZ. The results of this study are the calculation of the Reconciliation Report in the framework of calculating the Corporate Income Tax from the tax profit / loss statement for December 31, 2019 with the net profit before tax based on the calculation in the December 31 commercial income statement obtained by PT amounting to Rp. After calculating the fiscal reconciliation of the commercial income statement, PT XYZ's net income before tax is Rp. 10,315,000,000. Keywords : Fiscal Reconciliation, Commercial Financial Reports, Corporate Income Tax ABSTRAKPenelitian ini dilaksanakan untuk mengetahui penerapan perthitungan rekonsilasi fiskal terhadap laporan keuangan komersial pada PT XYZ, karena adanya perbedaan perhitungan, terutama laba akuntansi komersial dengan laba kena pajak (fiskal). untuk menjembatani adanya perbedaan dalam laporan keuangan komersial dan laporan keuangan fiskal yang lebih efisien, maka LaporanKeuangan fiskal disusun bersama dengan laporan keuangan komersial, yang berarti bahwa meskipun laporan keuangan komersial atau bisnis disusun berdasarkan prinsip akuntansi bisnis, tetapi ketentuan perpajakan dominan dalam proses pelaporan penyusunan laporan keuangan. Metode penelitian ini menggunakan pendekatan Deskriptif Kualitatif, yaitu mendeskripsikan tentang membuat laporan rekonsiliasi fiskal atas laporan keuangan komersial PT XYZ, serta mengumpulkan sejumlah data data pendukung lainnya untuk mendapatkan gambaran fakta-fakta yang jelas tentang hal keadaan Laporan Keuangan Tahun 2019 pada PT XYZ tersebut. Hasil penelitian ini perhitungan Laporan Rekonsiliasi dalam rangka perhitungan Pajak Penghasilan Badan dari laporan Laba/Rugi fiskal untuk 31 Desember 2019 dengan Laba bersih sebelum pajak berdasarkan perhitungan dalam laporan laba-rugi komersial 31 Desember yang diperoleh PT sebesar Rp 11.317.000.000,-. setelah dilakukan perhitungan rekonsilasi fiskal atas laporan laba rugi komersial, laba bersih sebelum pajak menurut fiskal yang dimiliki PT XYZ adalah sebesar Rp. 10.315.000.000 . Kata kunci: Rekonsiliasi Fiskal, Laporan Keuangan komersial Pajak penghasilan Badan

The role of energy security in the element base of the industrial region innovative development

The article examines the peculiarities of the relationship between energy security and innovation processes in the industrial region. Systemized approaches to the methodology for calculating the level of financial security have been consolidated. It is concluded that it is appropriate to use an indicative method of energy security analysis as a classic epistemological variant of the study of the energy security phenomenon. As a result of the assessment of the energy security level of the Kemerovo (Kuzbass) region it is concluded that all indicators of energy security except a certain degree of depreciation of the fixed assets of the fuel and energy complex enterprises have acceptable pre-crisis values. According to the share of own sources in the balance of electricity, the disposable capacity of power plants and the capacity of the largest power plant in Kuzbass region is in the pre-crisis zone, which determines its energy independence. It is noted that the share of coal as the dominant fuel resource in the structure of fuel consumption is at the pre-crisis level. The energy supply is emphasized to cover not only the issues of production, supply of energy resources and availability of energy sources, but also the aspects of the ecology and energy resources accounting. This determines the necessity to adjust the methodology for determining the energy security. It is proposed to supplement the methodology of assessing the level of energy security with indicators that take into account the diversification of sources of electricity generation both as a main resource and the possibility of commercial accounting of electricity consumption. The statement about the impact of the innovation level of energy on the level of region energy security and the pace of innovation process is justified.

COMPARABLE ANALYSIS OF THE INSTRUMENT PARK OF COMMERCIAL ACCOUNTING OF THERMAL ENERGY IN THE URBAN DISTRICT SAMARA

A comparative metrological analysis of the instrument fl eet of commercial accounting of heat energy and coolant was carried out based on the results of periodic calibration of measuring instruments in 2004 - 2005 and 2016 - 2017. Methods reviewed for assessing the suitability of coolants and their components (fl ow, temperature, pressure transducers) and measuring sets based on them. From the metrological point of view, the obtained results of the analysis make it more reasonable to form a list of recommended metering devices, and they will also be useful in predicting the costs of metrological and routine maintenance of existing heat metering systems.

Die Abbildung des Kreditrisikos im Jahresabschluss der Kreditinstitute nach HGB und IFRS

The presentation of credit risk in the annual financial statements of credit institutions in accordance with the HGB and IFRS is by no means a new topic, but certainly a highly topical one. Based on a fundamental overview of banking risks in general and credit risk in particular, this book presents both commercial law and international accounting standards with regard to credit risk accounting. In the field of commercial accounting, it examines further alternative procedures, such as dynamic provisioning, on the basis of a well-founded overview of current regulations. Its examination of international accounting focuses on the new impairment model of the IFRS 9. The book provides a sound overview of the various concepts for depicting credit risk in the annual financial statements of credit institutions and is therefore of particular interest to economists and accounting experts.