Accounting, auditing and taxation in the Russian Federation: 1998 study
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Montvale, NJ
Inst. of Management Accountants
1998
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVIII, 300 S. |
| ISBN: | 0866412700 |
Internformat
MARC
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| 245 | 1 | 0 | |a Accounting, auditing and taxation in the Russian Federation |b 1998 study |c by Adolf J. H. Enthoven ... |
| 246 | 1 | 3 | |a Accounting, auditing and taxation in the Russian Federation |
| 264 | 1 | |a Montvale, NJ |b Inst. of Management Accountants |c 1998 | |
| 300 | |a XVIII, 300 S. | ||
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| 650 | 4 | |a Investments |z Russia (Federation) | |
| 650 | 4 | |a Taxation |z Former Soviet republics | |
| 650 | 4 | |a Taxation |z Russia (Federation) | |
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Datensatz im Suchindex
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|---|---|
| adam_text | Table of Contents
Foreword............................................................I
Preface.............................................................v
Acknowledgments....................................................ix
About the Authors..................................................xi
Chapter 1: Introduction and Overview of Accounting Developments in
Russia.......................................................... 1
Transformation of the Accounting System.........................3
Chapter 2: Aspects of Current Accounting Methodology in Russia.....7
Chapter 3: The Nature of Accounting Principles in Russia...........11
Basic Accounting Principles....................................11
Chapter 4: Regulation of Accounting in Russia......................17
Law On Accounting..............................................22
Regulation On Accounting and Reporting.........................29
The National Accounting Standards..............................34
Accounting Standard Accounting Policy of an Enterprise.........36
Chapter 5: Rules for Valuation of Principal Items..................45
Capital and Financial Investments..............................45
Fixed Assets and Intangible Assets.............................45
Raw Materials, Materials, Finished Products, and Commodities...48
Unfinished Production and Expenses of Future Periods...........48
Funds and Reserves.............................................48
Settlements with Debtors and Creditors;........................49
Other Items of a Balance Sheet.................................49
Profit (Loss) of an Enterprise.................................50
xv
Accounting, Auditing and Taxation
Chapter 6: The Unified Chart of Accounts for Businesses................51
Section 1: Long-Term Assets and Other Investments...................53
Section 2: Production Inventory.....................................56
Section 3: Production Expenses......................................58
Section 4: Finished Products, Goods, and Sales......................61
Section 5: Monetary Assets..........................................64
Section 6: Settlements (Receivables and Payables)...................66
Section 7: Financial Results and Profit Utilization .................
Section 8: Funds and Reserves.......................................70
Section 9: Bank Credits and Financing...............................71
Section 10: Off-Balance-Sheet Accounts..............................72
Chapter 7: The Form and Content of Published Financial Statements... 75
Chapter 8: Auditing in Russia...........................................79
Issues in auditing..................................................79
General approach to auditing and its Russian environment............83
New Regulations on Auditing in Russia..............................87
(Regulatory Documents, Certifications, and Licenses)................87
Auditing standards..................................................93
Regulatory Bodies for Auditing in Russia............................95
Professional Ethics of Auditors.....................................98
The Peculiarities of the Russian Approach to Auditing..............106
Conclusion.........................................................109
Annex A: Historical Development of Auditing in Russia and the USSR .... 113
State Control in Czarist Russia (until 1917)...................113
State Control in the Soviet Era (1917-1990).................... 114
System of Control Institutions in the USSR.....................115
The Period of Changes (since 1991).............................120
Annex B: Comparison of Russian Auditing Standards and Those of the
International Federation of Accountants (IFAC).................122
Chapter 9: Cost and Management Accounting in Russia....................125
General Overview of Cost Accounting in Russia......................125
Reasons for the Rise of Management Accounting in Russia and the
CIS................................................................126
Definition of Management Accounting in Russia......................126
Operational Accounting.............................................127
Cost Accounting and Cost Calculation...............................128
Table of Contents
xvu
Analysis of Business Activities.................................135
Administration and Management Accounting........................137
Chapter 10: Taxation and Accounting.................................139
Taxation in Russia: Cunent Situation and Major Tendencies.......139
Tax Legislation in the Russian Federation.......................141
Accounting for Taxes............................................144
Taxation of Legal Persons.......................................145
Taxation of Natural Persons.....................................173
Contributions to Non-budgetary Social Funds.....................177
Annex A: Tax Auditing...........................................188
Introduction................................................188
Analysis....................................................188
The Auditing Process........................................189
Chapter 11: Aspects of Training and Education of Accountants in
Russia..........................................................199
A Brief Look at the History of Accounting Education.............199
University Accounting Education.................................201
Chapter 12: Summary and Conclusions.................................207
Appendix A: A Brief History of Accounting In Russia.................211
Appendix B: Chart of Accounts.......................................217
Appendix C: ORDER No. 97............................................225
Institute of Management Accountants.................................293
|
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| id | DE-604.BV014136742 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:58:17Z |
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| isbn | 0866412700 |
| language | English |
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| physical | XVIII, 300 S. |
| publishDate | 1998 |
| publishDateSearch | 1998 |
| publishDateSort | 1998 |
| publisher | Inst. of Management Accountants |
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| spelling | Accounting, auditing and taxation in the Russian Federation 1998 study by Adolf J. H. Enthoven ... Accounting, auditing and taxation in the Russian Federation Montvale, NJ Inst. of Management Accountants 1998 XVIII, 300 S. txt rdacontent n rdamedia nc rdacarrier Steuer Accounting Former Soviet republics Accounting Russia (Federation) Auditing Former Soviet republics Auditing Russia (Federation) Investments Former Soviet republics Investments Russia (Federation) Taxation Former Soviet republics Taxation Russia (Federation) Steuer (DE-588)4057399-0 gnd rswk-swf Buchführung (DE-588)4008619-7 gnd rswk-swf Russland (DE-588)4076899-5 gnd rswk-swf Russland (DE-588)4076899-5 g Buchführung (DE-588)4008619-7 s Steuer (DE-588)4057399-0 s DE-604 Digitalisierung UB Bamberg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009686527&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Accounting, auditing and taxation in the Russian Federation 1998 study Steuer Accounting Former Soviet republics Accounting Russia (Federation) Auditing Former Soviet republics Auditing Russia (Federation) Investments Former Soviet republics Investments Russia (Federation) Taxation Former Soviet republics Taxation Russia (Federation) Steuer (DE-588)4057399-0 gnd Buchführung (DE-588)4008619-7 gnd |
| subject_GND | (DE-588)4057399-0 (DE-588)4008619-7 (DE-588)4076899-5 |
| title | Accounting, auditing and taxation in the Russian Federation 1998 study |
| title_alt | Accounting, auditing and taxation in the Russian Federation |
| title_auth | Accounting, auditing and taxation in the Russian Federation 1998 study |
| title_exact_search | Accounting, auditing and taxation in the Russian Federation 1998 study |
| title_full | Accounting, auditing and taxation in the Russian Federation 1998 study by Adolf J. H. Enthoven ... |
| title_fullStr | Accounting, auditing and taxation in the Russian Federation 1998 study by Adolf J. H. Enthoven ... |
| title_full_unstemmed | Accounting, auditing and taxation in the Russian Federation 1998 study by Adolf J. H. Enthoven ... |
| title_short | Accounting, auditing and taxation in the Russian Federation |
| title_sort | accounting auditing and taxation in the russian federation 1998 study |
| title_sub | 1998 study |
| topic | Steuer Accounting Former Soviet republics Accounting Russia (Federation) Auditing Former Soviet republics Auditing Russia (Federation) Investments Former Soviet republics Investments Russia (Federation) Taxation Former Soviet republics Taxation Russia (Federation) Steuer (DE-588)4057399-0 gnd Buchführung (DE-588)4008619-7 gnd |
| topic_facet | Steuer Accounting Former Soviet republics Accounting Russia (Federation) Auditing Former Soviet republics Auditing Russia (Federation) Investments Former Soviet republics Investments Russia (Federation) Taxation Former Soviet republics Taxation Russia (Federation) Buchführung Russland |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009686527&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |