<<
>>

2.4 Change of the contents of an estimation in modern book keeping

In the conditions of a planned economy the majority of publications of the scientific and educational literature under the book keeping theory at the best were limited to ascertaining of that the estimation is a method of reflexion of economic means, sources of their formation and economic processes.
Thus the essence and significance of this major concept in essence did not reveal.
With transition to market relations the problem of an objective and authentic estimation of objects of book keeping acquires exclusive significance for all market participants. Therefore there was a set of treatments of the given concept for which ordering the comparative analysis of their contents is necessary.
The big economic and Big accounting dictionary, opening concept of an estimation, values or opinions on value, level or significance [102, с.690 designate it, as procedure of definition of the price; 101, с.291]. This definition inherently supplements the definition resulted in the Explanatory dictionary of Russian Ozhegova SI and Shvedovoj N.J. where the estimation - opinion on value, level or significance »[161 is underlined, that«, с.486].
The modern economic dictionary "estimated risk", «an estimation of balance sheet accounts», «estimation of cost of objects», «enterprise estimation of cost» [174, s.276-278] uses an estimation only in relation to any object, for example.
The estimation, according to V.V. Kovalyova, is a characteristic of the object (event), allowing to allocate it from set of other objects (events), or to order them [128, with. 138].
«The estimation of objects of book keeping - the most important factor supplying reliability of book keeping and the reporting» - considers V.F.Paly [261, с.8]. Marking essence of this concept with reference to the book keeping present stage, the author makes following definition: «the Estimation in book keeping is a method to express krugooborot the capital in the common currency that allows to supervise safety of the capital in its all phases
179
krugooborota to receive the information on the cost price and profit, capitalisation of the company, costs of its assets and obligations, size of the capital and accumulation »[261, с.58].
I. V.Sokolov makes comments on this concept as follows: «the Estimation is a method of transfer of registration objects from a natural measuring instrument in the monetary. It is executed with the purposes of those or other managing subjects and represents a principle embodiment kvantifikatsii» [188, with. 197]. Underlining a role and significance of an estimation, he notices, that cost estimate introduction in book keeping has caused occurrence of double record [187, с.44,] and concludes: «Out of a money value is not present, and there can not be an accounting system» [188, with. 198].
Here it is necessary to underline the same item in relation to an estimation role in book keeping of the known Russian scientific beginning of last century A.P.Rudanovsky who indicated: «the Ultimate goal of the account to which achievement all problems of the account are reduced, the estimation» [178 is, with. 113]
According to V.D.Novodvorskogo and A.N.Horina, «the cost (monetary) estimation is a special kind of economic measurement at which essential significance has a choice of a unit of measure» [257, with.
12].
M.I.Kuter considers, that the accounting sense of concept "estimation" assumes a combination of three making elements:
1) object or event which are objects accounting \r\nnabljudenija;
Property subject to a quantitative estimation (quality, a sign) the object showing a project cost;
Scale of measurement or set of units in which it is possible to express property. Usually as a measurement measure monetary units of this or that country serve. In particular in the Russian Federation are russian rubles etc. [132, с.241-242].
V.P.Astakhov and V.G.Makarov as an estimation understand a method of expression of economic means and economic events in monetary measurement, on a basis
180
Which is carried out current book keeping of economic operations in all spheres of economic activities [92, with. 185].
M.J.Medvedev makes original definition of the given category, considering, that «the account of objects in book keeping on the bases (in numerical expression) carries the estimation name» [145, с.213].
The majority of domestic scientists, in particular, J.A.Babaev, V.G.Getman, E.A.Mizikovsky, etc. notice, that the estimation - is a method of reflexion of objects of book keeping in monetary measurement [93, с.144; 200, с.21; 138, с.29; 195, с.74; 172, с.79; 177, with. 39]. And one authors are limited to the indicated treatment of the given concept, others specify, that is subject to monetary measurement. For example, JU.A.Babayev indicates as objects of monetary measurement property, obligations and economic operations, E.A.Mizikovsky - property of the organisation and sources of their formation.
Thus, the Russian scientists are unanimous in opinion, that the estimation is a method of measurement of objects of book keeping in monetary measurement. As to other aspects allocated with various authors at disclosing of the given economic category it is observable more distinctions, than the general. At treatment of the given concept estimation communication with allowance for krugooborota the capital, having essential significance in conditions transformatsionnoj economy, underlines V.F.Paly [261]. At the same time in existing definitions change of semantic significance of concept "estimation" and specificity of its use in modern book keeping is not reflected.
Estimation main objective in modern conditions is granting of the information on capital cost, its moving and to transformations in process krugooborota, including an increment or reduction of results of economic activities through estimated characteristics of objects of the account, for example, revenue position, costs, profits, value of assets, obligations and so forth Therefore for consideration of questions of a cost estimate which were and remain also one of most challenges in methodology both domestic, and the foreign account,
!
181
Clarification and addition of the resulted definitions in following directions is necessary.
First, in one definition it is not underlined, that the estimation is a certain process or the procedure, being an obligatory accounting method. At the same time almost in all editions of the special educational literature under the theory of book keeping of last and this century the role and significance of an estimation as accounting method element is underlined. Besides, in the resulted definitions, except for V.F.Palija's definition, it is not noticed, that the estimation is a method of term of money krugooborota the capital, its change in all phases of this process.
Secondly, in the resulted definitions it is not noticed, that in the conditions of market economy and development of estimated activity the given procedure can carry out both the managing subject, and the professional appraiser in the presence of corresponding authorities.
Thirdly, possibility of application of alternative methods of an estimation in book keeping and their dependence on the purposes of realisation of estimations is not mentioned.
Fourthly, criteria or conditions of a recognition of the information of an estimation in book keeping and an accounts are not considered.
And, at last, such moment, as interest of various groups of users of the financial information and influence of results of an estimation on accounts indicators as a whole is not specified.
E.S.Hendriksen and M.F.Van Brad consider: «the Estimation in book keeping-it process of assignment of monetary indicators to objects of the account or elements of activity of firm» [203, с.327]. As we see, the made definition inherently coincides with definitions of many domestic scientists. However here it is underlined, that an estimation it is not simple assignment of cost significances to objects of book keeping, namely process or account procedure. This aspect is not marked in definitions of the Russian scientists which is, as stated above, by one of directions of clarifications and additions of the given concept.
182
According to other western scientist S.S.Stevens, the estimation (measurement) represents «assignment of numerical significances to objects or events under certain rules [330, с.677]. The made definition is, in our opinion, not absolutely correct for following reasons.
First, it is not absolutely clear about what numerical significances there is a speech since numerical significance of object can be measured not only in a cost measuring instrument, but also in other measuring instruments, for example in a natural or labour measuring instrument.
Secondly, the estimation represents not simply assignment of numerical significances, and certain process or procedure. The last aspect as it is visible, is not reflected in S.S.Stevens's definition.
The majority of domestic and foreign scientists as estimation elements allocate: the certain property which is subject to a quantitative estimation; property (quality, a sign) object; a scale of measurement or set of units in which it is possible to express property [132, с.242; 153, с.271]. Any object or event have several properties which are subject to measurement in book keeping. The choice of property for measurement depends, as a rule, on the estimation purpose. Indicators for measurement depending on applied model of the account and a concrete situation also can be various.
According to the book keeping Concept in market economy of Russia, the basic method of an estimation is the estimation on an acquisition cost, named in the western account in historical cost. However the given document does not exclude use possibility in corresponding cases of an estimation at current (regenerative) cost and estimations on a current market value [158, with. 16].
Position about concepts of the financial account, being the basic document where principles of the financial account are integrated into the USA, treats estimation process as procedure of assignment to objects of book keeping of certain monetary sizes as for the aggregated
183
Uses, in particular, for a total valuation of assets, and for separate objects depending on a concrete situation [314].
According to Principles of preparation and financial accounting submission on MSFO estimation process as a whole is perceived as process of definition of sums of money on which financial accounting elements should admit and be introduced to balance and of the report on profits and losses [147, с.55; 316].
The indicators of a financial accounting generated on the basis of application of various concepts of an estimation, for their recognition in the account and the reporting, should answer certain qualitative criteria, basic of which according to MSFO are: clearness, relevance, reliability, comparability.
Clearness (imderstandability) means availability to understanding of all complex of an accounting information, including the information of the estimation reflected in accounts, for a wide range of users under condition of possession them certain level of a professional knowledge. The given quality of the information takes place when users are capable to understand its significance [152, with. 195]. However, that the information on complicated questions, in particular materials of revaluation of those or other kinds of assets and obligations of managing subjects from this does not follow, should not be shown in the reporting because of difficulties of their perception by certain users.
Relevance or relevance (relevance) assumes availability of the certain characteristic of the information, capable to influence on the decision of users of the reporting. The information is pertinent if it helps the user of the reporting to evaluate last, present and future events, and also to confirm or correct their last estimations. Use of various conceptual approaches to cost measurement of objects of accounting supervision allows to fulfil a request of the given qualitative criterion of the reporting.
184
Thus, the information is pertinent, if it is capable to confirm or change assumptions of users in the course of acceptance of decisions by them on the basis of this information.
If the information is received by the user too late ability of its influence on acceptance of those or other decisions of the user sharply decreases and can be brought to naught. Therefore timeliness of an accounting information is a relevance prominent aspect. Components of the given quality of the information are, as value of an accounting information for forecasting of those or other events or circumstances, and value of this information for the retrospective analysis with the purposes of revealing of tendencies of those changes or other events and the economic activities facts. It as it was underlined above, helps to confirm or modify earlier made decision. On relevance of the information the big influence renders importance.
Importance (materiality) or relative importance of this or that event is connected by that its ignoring or distortion can affect the decision of users of the reporting. This quality allows to evaluate, to what limits it is possible to lower, transmit is inexact or not to reflect separately relevant and a solid data in the reporting without risk of negative influence on decisions made by users on the basis of this information. For a quantitative estimation of importance of the fact of economic activities its definition in money terms and the analysis of the reasons of its occurrence is necessary. For example, for the company with million turn-overs the error in the reporting in the sum of one thousand conditional monetary units can be considered not as the essential. However revealing of shortage of the values connected with a case of theft for the same sum, acquires character of essential event for any enterprise, including for the given company. In Russia the importance threshold is established, as a rule, 5 % from the general number of the studied phenomenon which excess requires disclosing of the given information in the reporting.
185
The information can be pertinent and essential, but so unreliable on the character or under the submission form that can mislead users of the reporting. Therefore utility of accepted decisions of users of the reporting depends on reliability of the pertinent and essential information in the issue.
The information has quality of reliability (ge Іі аЬіШу)> when it is free, from essential errors and partiality, and users can rely on it concerning authentic submission in it data. This quality of the financial information is connected with that circumstance, that the information on a project cost or the sum of obligations, and also the size of incomes and the costs, reflected in the reporting, should be authentic, checked, neutral and to meet the requirements of completeness, discretion, an essence priority over the form. For maintenance of reliability of the information truthful reflexion in the current account of all economic operations and events in various measuring instruments, especially in money terms which took place during an accounting period is necessary. The information is authentic, if it has truthfulness of submission.
In our opinion, a component or making reliability of the information is also possibility of check of formation of the given information the user in which process these data should be confirmed. In particular, concerning the information of an estimation it means, that the information characterising a condition, properties and formation of cost of this or that object of an estimation in case of need should be granted the interested user. Reliability of the information of accounts as a whole is confirmed, as a rule, by results of realisation of independent auditor check. In Russia authentic and complete the accounting financial accounting which indicators are generated proceeding from the rules established by normative statements on book keeping is considered.
nejtralpost (peshga Іі §u) as the qualitative characteristic is a component of reliability of the information of book keeping and the reporting, which
186
і
Means, that subjective opinions of composers of the reporting, and also independence of this information of interests of any users of the reporting should not influence its formation. Here it is necessary to underline, that fulfilment of the given request of the qualitative characteristic of the financial information is one of the basic problems of cost measurement of objects of book keeping. It is caused by that circumstance, that separate methods of an estimation are based on subjective opinion of the person who are carrying out an estimation of object, and also influence of results of a cost estimate on accounts indicators as a whole.
Fulfilment of a request of discretion (prudence, conservatism) means certain degree of care in questions of measurement and reflexion of the facts of economic activities and other events in the conditions of uncertainty. At occurrence of the given circumstances measurement of incomes and assets is made, as a rule, by the least estimation from possible, and costs and obligations - by the greatest estimation. However creation of hidden reserves and overwork stocks, i.e. deliberate understating of assets and incomes or overestimate of costs and obligations cause, as a rule, situation occurrence when the accounts information will not be neutral and, hence, will not meet the requirement of reliability.
Thus, as M.R.Metjus's American scientists fairly notice, H.B.perera's M., promotes reliability a neutrality, but discretion interferes.
The quality of the financial information which is meeting the requirements nomiombi (completeness), assumes, that the accounts represent the essential information necessary for users of the reporting. The information admission, according to professor M.I.Kutera, can make the reporting false or dezorientirujushchej, and, hence, unreliable and imperfect, from the point of view of its relevance. Therefore each of current international standards of a financial accounting, has section «Disclosing> информацинфІБСІОБиге)». In the given section it is usually resulted
187
The list of the information which is subject to obligatory reflexion in a financial accounting or in notes to tone or other form of the reporting.
Such qualitative characteristics of the information as truthfulness and reliability, assume also fulfilment of one of a basic assumption - an essence priority over the form (substance over form). For observance of the given request at a cost estimate of economic events it is necessary to consider economic essence of the given events, and not just their legal form.
The following qualitative characteristic of the information which are in hierarchy of qualities, our way to opinion, prime quality, sopostavimost (sotragayshu). The given quality includes a coordination, is crossed with relevance and reliability and the possession of the information this quality allows the user of the reporting to compare the information on interesting object for different accounting periods, to reveal similarities and differences as, in effect, and in consequences of operations and the events which were taking place in one or several accounting periods. Comparison is increases in the issue utility of the information., to one of the most important and basic methods of economic analysis which wide application in practice of activity of the enterprises in many countries including in Russia has found. Therefore for comparability maintenance similar assets, obligations and operations should be reflected in accounts on uniform methodology which should be applied consistently from one accounting period to other. However concerning an estimation as accounting method, it at all does not mean ignoring of alternative methods of cost measurement of those or other objects of accounting supervision. Comparisons of this or that sort are used very often by users of an accounting information at a choice of certain decisions from available their alternative variants. Thus, ability of comparison of the information on one enterprise for the different periods of time or
188
Data of one enterprise with data of other enterprise is the important element in decision-making process by users of the information.
The general for the indicated qualitative characteristics of the financial information is the availability of a corresponding sign by which it is possible to evaluate or measure with comprehensible accuracy. In a case if corresponding characteristics of object or event do not give in enough to a reliable cost estimate these objects or events, as a rule, do not admit book keeping and the reporting. In particular, are not subject to an estimation and reflexion in book keeping of a deposit with uncertain stocks in quantitative measurement.
The importance of the indicated qualitative characteristics depends first of all on such qualities as costs and benefit and importance.
The tax, processing, submission and interpretation of the information of book keeping and the reporting, also as well as other types of service, requires certain costs. Preparation and granting of the financial information, is expedient only when benefit from it exceeds costs on its reception. Therefore universal character of the given restriction is recognised now as one of the basic postulates of book keeping. The problem of observance of the given restriction in account practice is caused, on the one hand by that expenses for information formation are born not necessarily by those users who extract benefits from the received information, on the other hand of benefits can take advantage not only those users for whom this information [132 is intended, с.99].
Special significance of concept cyuiecmeeimocmu (materiality) as reference points at the information characteristic in book keeping, is caused by that circumstance, that redundancy of the information can make a problem of its understanding and the analysis of even more difficult. Hence, importance of the financial information means, as reflexion in the account and the reporting concerning the important information necessary for acceptance was indicated earlier,
189
Certain decisions users of the reporting at an exception of it of trifles.
In our opinion, the basic problem of observance of the given qualitative request consists not in removal of trifles of information structure, and in absence of uniform criterion of importance at the international level which would be guided by both accountants, and users of the information for that definition that is essential, and that - is not present. So, in the presence of the established standard level of importance on separate groups of operations, the criterion of importance at level of the general conceptual basis of formation of the information of a financial accounting as a whole according to MSFO is not defined now. In this respect an exception Russia where the importance threshold as it was underlined above is established, at level makes of 5 % from the general number of the studied phenomenon.
The indicated characteristics are necessary for considering, according to E.S.Hendrnksena, M.F.Van Brad and L.A.Bernstein, as hierarchy of qualities [203, с.89; 99, с.39]. Utility of the information of book keeping and the reporting depends On observance of the given qualitative requests for decision-making of users in the issue. The hierarchy of qualities, in their opinion, separates the qualities specific to users, from the qualities peculiar to the information.
Therefore at the characteristic of qualities of an accounting information, first of all, are allocated with them such quality as clearness or perceptibility. At this E.S.Hendriksen designates it as «the property focused on the user» [203, with. 90], and L.A.Bernstein - in quality «the special characteristic for the user» [99, с.39].
Scientists are unanimous in opinion, that relevance and reliability are the following on a class of hierarchy of quality. Thus at L.A.Bernstein it — «prime qualities», and at E.S.Hendrnksena - «the initial properties focused on the decisions» [in the same place].
Not belittling a role and significance of the indicated scientists in development of the theory, methodology and practice of book keeping and the financial accounting analysis as a whole it is necessary to notice, that allocation as priority quality of clearness
; 190
і
І
t
і
\\
Information in comparison with relevance and reliability is not absolutely correct. As utility of the information which are not adequate to relevance and reliability even under condition of its understanding by users, raises the doubts by and large. Besides, L.A.Bernstein in the given context identifies such quality of the information as reliability with concept of its reliability that is, in our opinion, not absolutely lawful [99, с.39].
The concept of reliability as is much wider than quality of the information, as was underlined above, concepts of reliability of the information. So, reliability of the information except its truthful submission or reliability, assumes availability of such qualities as a neutrality, discretion, completeness, an essence priority over the form. Therefore the indicated qualities are obligatory attributes or reliability components as basic quality of the information. Thereof the given qualities, in our opinion, it is possible to carry to secondary qualities on hierarchy.
In our opinion, is disputable assertions of the indicated scientists about secondariness in hierarchy of qualities of such quality of the information, as comparability (comparability) of the information. Qualitative, for users of a financial accounting it is difficult to information to overestimate significance of this. The special urgency is acquired by possession of the information the given qualitative sign at decision-making by the user of the reporting made on the basis of application of those or other concepts of a cost estimate of objects of accounting supervision.
In our opinion, the information cannot be useful to users if it does not meet the requirement of clearness, relevance, reliability and comparability. The possession of the information the transferred qualities which are primary in hierarchy of qualities means observance secondary on hierarchy of qualitative characteristics of this information.
The primary goal thus consists in balance observance between qualities irrespective of their hierarchy. The item of the author set forth above concerning hierarchy of qualitative characteristics of the financial information reflected in a cost measuring instrument, is presented schematically on рисунке.2.4.1.
191
\r\nPolzovateli
Accounting information the Persons making of the decision under condition of possession by professional knowledge \r\n

\r\n
\r\n


The basic restrictions
\r\nPrevyshenie benefits over costs
\r\nSushchestvennost as recognition level
Timeliness as
Restriction of relevance and
Reliability
Balance between qualitative signs
The qualitative signs presented for a recognition of the information in the account and the reporting


Clearness
Relevance
\r\nSvoevremennost
Value for the forecast
Value of a feedback



Reliability
Comparability
\r\nDostovernost
Neutrality
Priority
Essence over
The form
Discretion
Completeness
\r\nPravdivost submissions
Acknowledgement possibility
Fig. 2.4.1 System of qualitative characteristics of the information of cost measurement for their recognition in book keeping and the reporting
192
Thus, results of the analysis of the contents of an estimation in the domestic account, allows to allocate the following lines characterising its essence:
It is certain process or the procedure, carried out by the economic subject or the professional appraiser;
Monetary measurement of the capital in its all phases krugooborota;
The estimation purpose is expression of opinion on value or level, significance of object of an estimation;
Methods of an estimation depend on the purpose of its realisation;
- The estimation information is reflected in book keeping and the reporting at \r\nsootvetstvii the requests presented to the qualitative characteristic;
- Results of an estimation are necessary for satisfaction of information \r\npotrebnostej interested users and influence acceptance of decisions \r\npolzovateljami of the reporting.
The author's treatment of the contents of an estimation in the modern account consists in the following. The estimation in book keeping is the purposeful, ordered process of definition of cost of the capital in its all phases krugooborota with use of the alternative methods, carried out by the economic subject or the professional appraiser having corresponding authorities; which results are reflected in a financial accounting by the account of the requests presented to the qualitative characteristic of the financial information.
Variety of treatments of essence of an estimation in theory and practice of the Russian both international account, and the author's definition formulated by results of the comparative analysis, are presented in table 2.4.1.
The special urgency in the conditions of existence of alternative methods of an estimation of the capital is acquired by ordering of concepts of cost measurement in the modern account which is undertaken by the author of research in the following chapter of the dissertation.
193
Table 2.4.1. The comparative analysis of variety of definitions of an estimation
As method accounting учета\r\nХарактеристика treatments of essence of an estimation in book keeping Authors (a definition source) \r\nOtsenka is a characteristic of the object (event), allowing to allocate it from set of other objects (events) or to order them. V.V.Kovalyov\r\nOtsenka assumes a combination of three making elements: the certain property which is subject to a quantitative estimation; property (quality, a sign) object; a scale of measurement or set of units in which it is possible to express property. M.I.Kuter,
M.R.Metyos,
M.H.B.Perera\r\nStoimostnaja (monetary) estimation is a special kind of economic measurement at which essential significance the choice has units of measure. Century D _ Іоводворский, A.N.Horin\r\nOtsenka in book keeping is a method to express krugooborot the capital in the common currency that allows to supervise safety of the capital in its all phases krugooborota, to receive the information on the cost price and profit, capitalisation of the company, costs of its assets and obligations, size of the capital and accumulation. V.F.Palij\r\nOtsenka - is a method of transfer of registration objects from a natural measuring instrument in the monetary. It is executed with the purposes of those or other managing subjects and represents a principle embodiment kvantifikatsii. J.V.Sokolov, ВЛ.Соколов\r\nОценка is an ultimate goal of the account to which achievement all problems of the account are reduced. A.P. Рудановский\r\nОценка - The method of expression in generalising monetary measurement of objects of book keeping of J.A.Babaev, V.G.Getman, E.A.Mizikovsky, N.P.Ljubushin, and other \r\nOtsenka in book keeping is a process of assignment of monetary indicators to objects of the account or elements of activity of firm. E.S.Hendriksen, M.F.Van Breda.\r\nOtsenka - assignment of numerical significances to objects or events under certain rules. S.S.Stivene\r\nOtsenka is a procedure of assignment to objects of book keeping of certain monetary sizes, as for aggregated use, in particular, for total \' valuations of assets, and for separate objects depending on a concrete situation. Accounting Research Study № 1. A Statement of Basic Accounting Theory, SFAC\r\nОценка - process of definition of sums of money on which financial accounting elements should admit and be introduced to balance and of the report on profits and losses. Framework for the Preparation and Presentation of Financial Statements\r\nОценка in book keeping is the purposeful, ordered process of definition of cost of the capital in its all phases krugooborota with use of alternative methods of the calculation, carried out by the accountant or the professional appraiser in the presence of corresponding authority; with reflexion of results in a financial accounting at observance of the requests presented to the qualitative characteristic of the financial information. 3.C. Туякова\r\n194
<< | >>
A source: Tujakova Zauresh Serkkalievna. METHODOLOGY And the ORGANIZATION of COST MEASUREMENT of the CAPITAL In BOOK KEEPING. 2008

More on topic 2.4 Change of the contents of an estimation in modern book keeping:

  1. 5.1 Methodology of an estimation of obligations in the conditions of change stoimostiaktivov in book keeping
  2. 1.1 Approaches to process of convergence of book keeping
  3. 3.1 Conceptual approaches to cost measurement of the capital in book keeping
  4. 3.2 Classification of system of cost estimates in book keeping
  5. 1.1 Capital as object of cost measurement in book keeping
  6. 4.3 organizational - methodical regulation of formation of cost of the intellectual capital in book keeping
  7. 2.2. The model of separate book keeping of costs of a general purpose
  8. З.1. The order of inclusion of rules of management separate book keeping in the registration policy of the enterprise, formation of the work plan for accounts
  9. 2.1. The model of separate book keeping of the sums of the VAT presented by suppliers of the goods (works, services)
  10. Chapter 1 the Capital in system of categories of book keeping
  11. 1.2. Necessity of the organisation of separate book keeping at the enterprise at application of various systems of the taxation
  12. 4.1 Nonconventional approaches to formation of cost of the core kapitalav book keeping
  13. 1.3. Adaptation of book keeping to taxation requests at a combination of systems of the taxation
  14. 1.2 Interrelation of incomes, costs, expenses and costs as categories of estimated characteristics of capital flow in book keeping
  15. Chapter 3. Perfection of book keeping and the control of industrial-material stocks in the agricultural organisations
  16. Chapter 4. Organizational-methodical regulation of formation of cost of the capital of the managing subject in book keeping
  17. Tujakova Zauresh Serkkalievna. METHODOLOGY And the ORGANIZATION of COST MEASUREMENT of the CAPITAL In BOOK KEEPING, 2008
  18. FEATURES of the TAXATION And BOOK KEEPING of OPERATIONS of the FINANCE LEASE (LEASING) the Value-added tax (VAT)