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the Conclusion

Results of the carried out dissertational research allow to conclude the following.
1. The category "capital" takes the central place in the conceptual device used in system of cost measurement in book keeping by which consideration three approaches are used: economic, accounting and registration-analytical.
With allowance for the properties allocated by consideration of the economic approach to a category "capital": limitations, abilities to accumulation, liquidity, converting, the capital in relation to the managing subject represents set of the limited resources accumulated and used in enterprise activity, included in processes vosproizvodstv by mutual converting of all its diverse forms. The capital size is thus defined as total significance of asset of balance disregarding its some articles which are subject to an exception.
Basis of the economic approach to the capital is the physical concept, the accounting approach is based on the financial concept treating the capital as financial resources, invested by proprietors in assets of firm or as an ownership capital. Within the limits of the financial concept the registration-analytical approach considering the capital as a source of long-term financing is possible.
The concept of maintenance of the capital in MSFO starts with equivalence of physical and financial concepts. In the domestic account conceptual questions of a recognition of profit and ownership capital maintenance, and legal questions of restriction of the capital introduced by founders and the standard reserves which are subject to preservation according to requests of the legislation are considered basically not. Therefore it is lawful to characterise it as the independent concept basing on concept «pure assets».
In the given research theoretical, methodological and methodical problems of reflexion in book keeping of cost of the capital are considered
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The managing subject used in the form of resources for extraction of incomes.
2. Results of the analysis of interrelation of the contents of incomes, costs and the expenses reflecting capital flow in the course of enterprise activity of the managing subject in book keeping, consist in the following:
- The contents of incomes is treated in the western account with use \r\nkontseptsy of a product, leaving, a gain Last assumed as a basis in MSFO where \r\ndohodami admit increase in economic benefit during accounting \r\nperioda thanks to inflow or appreciation of assets or reduction \r\ndolgov;
- Incomes according to the book keeping Concept in market экономике\r\nРоссии is an increase in economic gains during accounting period or \r\numenshenie obligations which lead to increase in the capital, excellent from \r\nvklada proprietors. Definition of incomes in PBU 9/99, as a matter of fact, repeats \r\nprivedennoe definition, difference consists in absence of differentiation of incomes \r\nramkami of an accounting period, but in clarification of occurrence of incomes in result \r\npostuplenija of assets and (or) settlements of obligations.
In the dissertation the contents of incomes of the organisation is specified as increase in economic gains during an accounting period as a result of inflow of assets, and (or) increase of hectares of cost, and (or) reduction of the obligations, leading to increase in the capital of the organisation except for contributions of proprietors.
Uncertainty of concept "costs" in comparison with concept "incomes" is connected with use in book keeping of concepts "costs", "expenses".
The analysis of use of costs as has shown book keeping categories:
- In concept MSFO is a reduction of economic gains in a period current \r\notchetnogo, an event in the form of outflow or an exhaustion of assets or \r\nuvelichenija the obligations conducting to a capital reduction, not connected with it \r\nraspredeleniem between participants of the share capital;
- PBU 10/99 repeats definition MSFO except for the moment, \r\nsvjazannogo with an exhaustion of assets or decrease in their cost; (
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One authors consider costs as financial streams or payments in the course of enterprise activity, others - as a synonym of concept of "expense", the third - offer the concept;
Absence of unity concerning the indicated concepts and in foreign scientific and reference books.
With allowance for author's clarification organisation costs represent reduction of economic gains during an accounting period as a result of outflow of assets and (or) decrease in their cost and (or) increases in the obligations leading to a capital reduction of the organisation except for reduction of contributions under the decision of participants (proprietors).
At clarification of concept of "expense" by the author necessity of a cost estimate of resources of the subject with sufficient degree of accuracy, the recognition moment in the account, interrelation with other estimated categories of capital flow and specificity of the current account is accented.
It has formed the basis for the following treatment of the given concept. Expenses represent cost involved in an accounting period in enterprise activity of the capital transformed during the moment of a recognition in the account in costs (the current or future periods) and in the assets, estimated with sufficient degree of the accuracy, compared with incomes flowing or the future periods.
3. One of discussed questions in system of a market estimation of the capital is fair cost which is made comments by domestic economic editions basically as analogue of a market value. Illegitimacy of such approach is caused by that circumstance, that for a recognition of a market value as fair cost it is necessary both availability of an active market, and observance of certain conditions.
It is offered to add the standard signs of an active market with a sign - absence of monopoly from market participants. This addition is caused by that the problem of definition of fair cost on the basis of the active market prices is connected not only with insufficiency of the information on the prices equally accessible to sellers and buyers; with existence unique on quality
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The goods in the absence of their analogues in the market, but also with availability of monopolistically communications at market participants.
The analysis of definitions of domestic scientists and MSFO has shown absence of basic distinctions in them except for clarifications by separate authors of various aspects of market bargains for their recognition as made on the basis of fair cost. However all variants of definitions of fair cost, as a matter of fact, are focused on a market campaign to the contents of the given category. Thus existing definitions do not consider alternative approaches to an estimation at fair cost though the contents of this estimation in relation to various elements of a financial accounting in the conditions of application MSFO is in detail enough considered by many modern domestic scientists. Therefore the author formulates following definition. Fair cost in book keeping is a characteristic of the capital of the managing subject of a pas to a basis of system of alternative methods of the estimation, the including not only market approach to its calculation on g і є to us of an active market at observance of the standard conditions, but an estimation at the discounted cost — at impossibility of definition of a market value, an estimation at regenerative cost - if it is impossible to define the authentic sum of the future cash flows, and in separate unusual cases - an estimation at historical cost behind a minus and the loss from depreciation of assets.
The resulted definition urged to express the general philosophy of an estimation at fair cost in the modern account and to supply conformity to rules MSFO, various elements of a financial accounting regulating an estimation.
^sistematizatsija modern treatments of an estimation as accounting method element has revealed unity of sights of the Russian scientists on an estimation as method of expression of objects of book keeping in monetary measurement and absence of interrelation of an estimation with allowance for krugooborota the capital. An exception in this respect is V.F.Palija's definition where the estimation-it to express krugooborot the capital in the common currency is underlined a method, that, allowing
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To supervise safety of the capital in its all phases krugooborota and to receive the information on the various indicators characterising movement and change of the capital. At the same time in the given definition changes in the estimation contents in modern book keeping - application of alternative methods of an estimation depending on the purpose set by users of the information of an estimation, development of an estimation of business as object of enterprise activity to Russia and conditions of a recognition of results of an estimation in book keeping and the reporting are not indicated.
The indicators of a financial accounting generated on the basis of application of this or that method of an estimation, should meet certain qualitative requests. Qualitative characteristics of the financial information are considered by leading western scientists as hierarchy of qualities. Thus allocate, first of all, clearness, then relevance and reliability - as the following on a class of hierarchy of quality, comparability is considered as secondary in hierarchy quality of the information.
In the dissertation the conclusion is drawn on sufficient argumentativeness of the resulted items as utility of the information for users even under condition of its understanding raises the doubts if it does not meet the requirements of relevance and reliability. The possession of the information quality of comparability (comparability) acquires special significance at acceptance of administrative decisions of strategic character by users of the information of an estimation.
It is offered to carry clearness, relevance, reliability and comparability of the information to primary qualities of the financial information. The possession it qualities means observance secondary on hierarchy of qualitative characteristics of this information. The primary goal of book keeping consists thus in balance observance between qualitative characteristics of the information irrespective of hierarchy of these qualities.
Therefore author's definition is formulated: the estimation in book keeping is the purposeful and ordered process of calculation of cost of the capital in its all phases krugooborota with use alternative
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The methods, carried out by the economic subject or the professional appraiser having corresponding authorities; which results are reflected in a financial accounting with allowance for the requests presented to the qualitative characteristic of the financial information.
Thus, contents development kategorialnogo the device consists in a substantiation of contents of definitions of fair cost, an estimation in modern book keeping and clarification of treatment of expenses in a context of cost measurement of the capital in book keeping.
In the following part of the dissertation conceptual positions of cost measurement of the capital in the modern account are reasonable. Evolution of development of a cost estimate in book keeping within the limits of simple, kameralnoj and double-entry bookkeeping is thus investigated.
5. The retrospective analysis of the contents of an estimation has shown, that use of cost measurement of objects of the account has old tradition and its development inseparably linked with formation and book keeping development as a whole. Application of a cost estimate for the account of economic operation within the limits of simple record is most visually traced in kameralnoj accounts departments. Advantages and defects kameralnoj accounts departments are most full generalised by Z.Risharom who has allocated as its basic dignity, simplicity of engineering of record-keeping.
In work will put forward the thesis that kameralnoj accounts departments promoted for a long time distribution not only simplicity of the account, but also cyclic development of economy for which change of the periods of lifting of economy by the periods of stagnation and crises when the special importance is acquired by financial streams, reception of the information about which probably by data kameralnoj accounts departments is characteristic.
The analysis of the organisation of cost measurement in the double-entry bookkeeping considered in the dissertation on an example of a medieval Venetian variant of the account, has allowed to allocate its features characterising basic differences from the modern account:
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Record-keeping on a commodity abacus in different estimations with reflexion of incomes and the costs connected with a turn-over of these goods, allocation of result from realisation disregarding the commodity rests;
Not application of adjustment accounts and reserves;
Descriptive character of record on an abacus and in the Ledger;
Absence of accurate border between a personal property and enterprise property.
. Development of various conceptual approaches to an estimation in accounting the account is connected with the further development of the theory and account practice, in particular, with occurrence of static and dynamic understanding of the balance sheet to which development representatives of German and French schools of book keeping have introduced the significant contribution.
Vulnerability of the static theory is connected basically with artificiality of a principle of fictitious liquidation and with difficulty of its realisation in the conditions of a continuity of activity which have caused occurrence of various contradictions in approaches to an estimation. The basic dignity of the static theory from an item of the modern account consists in definition of cost of pure assets, the dynamic account - in trustworthy information reception about efficiency of financial and economic activity of the enterprise.
7. The analysis of a theoretical heritage of two basic scientific schools of the USA and England - personalisticheskoj and instntualistskoj has shown, that the significant investment in a substantiation of a historical estimation have introduced institualisty while personalisty tried to justify comprehensively legitimacy of an estimation on a current market value. The concepts of the cost estimates offered by representatives of indicated scientific schools and various compromise currents, were under construction as a whole on attempt of the decision of the basic problem - submission of the qualitative information in the balance sheet and in the report on profits and losses. Most known of them now is the principle of the least estimation.
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8. Research of development of the theory and estimation methodology in the domestic account has revealed, that scientific ideas of the Russian scientists in development of capitalist system in domestic economy on a boundary of the XIX-XX-th centuries, in revolutionary changes and in development NEP in the country up to 30th years of the twentieth century were especially fruitful. So, for the organisation of cost measurement in the modern domestic account acquire an urgency:
L.I.Gomberga's ideas about classification by cost kinds, formation of reserves by doubtful debts on debt receivable groups;
N.A.Blatova's conclusions about theories of objective, subjective and book estimations;
- N.S.Arinushkina's generalisations about a role and significance of an estimation in the balance sheet, offering to consider following factors: appointment of a subject of an estimation, a method of writing off of cost of property, change of approaches to an estimation at the introduction of the article into balance, at ostavlenii on balance, at an exit from balance; conditions of drawing up of current or liquidating balance. sporna the item of the scientist about prioritetnosti at the same time is enough factor at an estimation choice «appointment of a subject of an estimation» as a major factor influencing a choice of a method of an estimation, the estimation purpose is.
Changes in methodology and the organisation of cost measurement in book keeping during the socialist period of development of the Russian economy are connected with a general recognition and the estimation assertion under the actual cost price (historical cost), the cost based on the classical labour theory developed by K.Marksom and its followers.
Changes of approaches to an estimation in the modern domestic account and loss \r\nlidirujushchej of a role of an estimation under the actual cost price, and, hence, \r\nkalkuljatsii as basic method of an estimation, are connected with development market \r\notnosheny in the Russian economy. However as method of cost measurement the role of accounting \r\nsebestoimosti and its various variations thus increases in the administrative account.,
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9. On the basis of the analysis of evolution of an estimation in book keeping in the dissertation the scientific idea of conditionality of various concepts of cost estimates of the capital by type of economic system and a condition of economy of the different countries which have caused, in turn, distinctions in preferences of users of its information, as is put forward:
- For socialist economic system application of a historical estimation as general principle of cost measurement, for capitalist system - use of alternative methods and change of a priority in an estimation depending on a market situation is characteristic:
Actualisation of a market valuation of assets and obligations during the periods of lifting of economy and revival of equity markets;
Preference of the information on quality of profit and reliability of finance results on the basis of a historical estimation during the business recession periods in the financial markets.
J.Predlozhennaja in the dissertation the complex concept of cost measurement of the capital in modern book keeping is based on the revealed law in development of concepts of estimations, the account of the purposes of accounts according to queries of its modern users and conditions of functioning of managing subjects in market economy.
11. The estimation purposes are most full systematised in the western account and subdivided on: the pragmatical purposes directed on utility or relevance of the information; the semantic purposes providing a market estimation of resources and obligations of firm; the syntactic purposes assuming a choice of conceptual approaches to definition of a finance result of activity of the economic subject.
12. The dependence of classical concepts of an estimation revealed during research on the reporting purpose consists in the following: to the pragmatical purpose there corresponds the economic concept of an estimation, achievement of the semantic purposes
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Probably on the basis of the legal concept of an estimation, the accounting concept of an estimation conforms the requirements of the syntactic purposes of the reporting.
13. In connection with distinctions of the purposes of users of accounts and the decisions accepted on its basis, in the dissertation their detailed grouping is made. The analysis of area of accepted decisions has allowed to allocate with various users of accounts the integrated groups of users: proprietors (shareholders), creditors, workers of the organisation and other groups of users.
Proprietors and creditors are united by the general interest in reception of the information on fair value of assets and the obligations, allowing to reflect in the account the highest finance result which promotes the maximum reception of dividends. Interests of workers of the organisation are concentrated basically in stability of its work, therefore the information focused on continuation of activity of the enterprise and based on a historical estimation is most interesting to them. The information on the rynochno-focused cost of the enterprise is interesting to other groups of users basically.
14. The offered concept of cost measurement of the capital in the modern domestic account assumes use:
- Historical estimation at the stage of formation of the capital managing \r\nsubekta for the assets acquired at the expense of own sources, market \r\notsenki - for a valuation of assets at miscellaneous incomes;
Regenerative estimation for preservation of the real capital advanced in production, which application it is connected with problems of revaluation and the amortisation account;
- The discounted estimation for definition prognoznoj rynochno-\r\norientirovannoj costs of the enterprise or potential of its risk;
- The market approach to definition of fair cost in operations, \r\nsvjazannyh with the termination of activity and purchase and sale transactions of the enterprises.
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15.0бщая the philosophy of the concept of cost measurement of the capital in the modern assumes scientifically - reasonable classification of system of estimations, in approaches to which there is no unequivocal opinion among domestic scientists. The system of cost estimates is most full presented to classifications JA.V. The Sokolov and V.J.Sokolova to three signs: in a subject, methods and functions.
In an estimation subject six groups of estimations are allocated: on object of measurement, under the relation of the subject of measurement to an estimation - historical and calculation estimations; under the relation of criteria of calculation to the subject of measurement, on measurement kinds, on types of accounts, on a time accessory.
Іб. Addition with the author of research of classification of cost estimates as a whole in an estimation subject consists in allocation in group of calculation estimations: calculation actual estimations, calculation prognoznyh estimations, calculation standard estimations and estimations at fair cost. Allocation of the given estimations is caused by application in the modern account of system of calculation estimations for which distinctions of the purpose and an estimation subject are characteristic.
On methods of measurement scientists allocate eight groups of estimations: the initial estimations, comparable estimations - estimations in comparable prices; regenerative estimations, replacement estimations, realizatsionnye estimations - estimations of leaving of object in connection with their sale and the liquidation, the capitalised or rent estimations, expert judgements, conditional estimations.
17. Addition and clarification of classification of estimations on the methods, reasonable in the dissertation, consists: in allocation of estimations for inflation measurement in group of the comparable estimations, separate allocation realizatsionnyh and liquidating estimations with their division on liquidating prognoznye and liquidating actual estimations, and also the balance estimations subdivided into estimations on groups of assets and an estimation of obligations.
Estimations on functions in J.V.Sokolova and V.J.Sokolova's classification are subdivided on: economic estimations with allocation of versions of the financial estimations including tax, investment and credit estimations;
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Legal estimations, insurance appraisals, statistical estimations; administrative estimations, information estimations.
18. In the dissertation addition of classification of estimations on functions, on the basis of allocation of group of accounting valuations with its division on subgroups of estimations is offered: in the financial, administrative and tax account. Clarification of the contents of this group of estimations is connected with inclusion of tax estimations in a subgroup of estimations in the tax account, and administrative and information estimations - in a subgroup of estimations in the financial account.
The indicated classifications do not give the answer to a question: how results of estimations influence the qualitative characteristic of indicators of accounts?
19. Therefore with a substantiation of priority estimations author's classification of cost estimates by degree of influence on quality of the information is developed for observance of certain qualities. The expediency of application for observance of quality of clearness of an estimation at historical cost, relevance - estimations at fair cost, comparability - in comparable prices and estimations of conditions of inflation, reliability - various estimations for observance of this or that component of this quality is thus reasonable.
The offered classification unlike the existing supplies coordination of cost estimates in book keeping with various components of the qualitative characteristic of its information. Simultaneous use of all system of the cost estimates reflected in given classification, is impossible in account practice. Therefore depending on prioritetnosti this or that quality and the purpose of the estimation set by users of the reporting with the purposes of acceptance of concrete decisions according to accounts use of this or that estimation from the presented classification is possible. Therefore pdannaja classification has also applied significance for users.
20. The concept of cost measurement of the long-term capital of the managing subject in modern book keeping inseparably linked with the concept of an amortisation policy.
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Basis of modern methods of amortisation are the following standard conceptual sights:
Uniform receipt of incomes at uniform use of asset (a linear method of amortisation);
The maximum receipt of incomes in the first years of use of asset (the accelerated methods of amortisation);
3) dependence of incomes on intensity of use of asset - a method \r\namortizatsii to proportionally volume of production (works, services).
21. In the dissertation except the indicated approaches, the concept assuming necessity of minimum expenses for maintenance of object in working order in initial years of its operation as a basis of slowed down amortisation is allocated. Distinctive feature of the given concept consists that the sums of depreciation charges co-ordinate not with incomes, and with costs. Therefore its use in the tax account as regulation of costs for the purpose of the taxation of profit is traditionally a state policy prerogative in many countries including in Russia is lawful.
22. Application of various methods of amortisation and definition of optimum terms of useful use vneoborotnyh assets allows to accelerate process of reproduction and to carry out effective investment and a tax policy in modern conditions. Therefore in work principles of an amortisation policy with the purposes of the accounting and tax account are systematised, basic of which are:
1) definition of optimum term of useful use of assets;
Choice of methods of amortisation depending on strategy of development of the enterprise;
The account of influence of scientific and technical progress on reproduction of the long-term capital;
Interrelation of cost of a fixed capital and degree of its deterioration;
The account of influence of inflation on process of accumulation of the long-term capital;
Observance of ecological norms at capital operation.
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Observance of the indicated principles, especially two last requests, is one of most challenges not only in book keeping, but also for an economic science as a whole.
23. In the dissertation the system of the actions is developed, allowing to observe the indicated principles in account practice.
So, fulfilment of the first principle is caused largely by insufficient consideration of the questions connected with criteria of distribution of objects on amortisation groups in Uniform classification of permanent assets, confirmed by the known Governmental order № 1от 01.01.2002г. For application in the tax account which use for the book keeping purpose has recommendational character. Expedient the detailed substantiation of distribution of various kinds of permanent assets to classification signs in new editions of Methodical recommendations about application of chapter 25 of the Tax code "Profit tax" and Methodical instructions on book keeping of permanent assets therefore is represented. It will render the effective methodical help to managing subjects at definition of term of useful use on concrete objects of permanent assets
Observance of the first principle is impossible also without granting of the right for subjects on independent revision of a target date of useful use on all objects vneoborotnyh assets.
Observance of the second principle is connected with primary use of a linear method in the Russian account that is caused by tradition of application of a unique accrual basis of amortisation, comparative simplicity of these accounts and aspiration to pull together the information of the accounting and tax account.
The method of the reduced rest assumes fulfilment of two essential conditions: use of factor of the acceleration exceeding unit for charge of an abnormal depreciation, and partial writing off of a project cost.
However the last aspect is not mentioned at all in modern is standard-legal documents, and application of factor of acceleration (not above 3) is reflected
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Only in last edition PBU 6/01. Thus the substantiation of this top significance of factor of acceleration is not made comments in any way, that essentially reduces methodical value of the indicated documents.
At prioritetnosti use of a method of the reduced rest in book keeping with factor of acceleration 2 and a nonlinear accrual basis of amortisation in the tax account is recommended to the purpose of rapprochement of the information of the accounting and tax account. The method of charge of amortisation on the sum of numbers of term of useful use is most effective, especially for objects with small terms of useful use. Application of a method of charge of amortisation is proportional to volume of production (works) expediently for the objects used in seasonal productions, and for objects with the set technological parametres of prospective volume of production, service life, etc.
One of the major questions in the amortisation account - definition of border of settlement of cost of objects on the basis of two approaches: charge of amortisation before complete settlement of a project cost and before achievement of liquidating cost.
The first approach contradicting essence of a method of the reduced rest, assuming partial writing off of a project cost, is used as the unique variant in the Russian account, but not considered at all in the Russian is standard-legal documents. The second approach is is unique admissible on conditions MSFO and the American standards of the account. Legitimacy of the approach accepted in MSFO, is not subject to doubt, but its use is connected with a problem of an objective estimation of a liquidating project cost at the moment of its acceptance on the account after allowing for inflation for the prospective period of use of object.
Positive changes which are in detail considered in the dissertation are inherent in modern Russian tax laws. These changes concern, in particular, granting of the right to the investment award. However at all its appeal the separate are not studied
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Questions. In this connection reflexion of the investment award as a part of amortisation is offered. Amortisation charge is recommended to be made at a time for all sum of the investment award at the moment of object acceptance on the tax account, with reflexion of the indicated operation in the correspondence with account 91 «Other incomes and costs».
Observance of the third principle is connected tendentious accelerations of an obsolescence of capital units and its set as a whole at modern paces of technological progress and interrelation physical and an obsolescence.
Therefore updating of the capital at the expense of introduction of high technologies, granting of the right of use of amortisation on the sum of numbers for the non-material assets presented by program and information technologies is necessary
For observance of the fourth principle it is recommended to carry out the regular analysis of a parity of cost and degree of a deterioration of assets, search of directions of possible use morally and physically worn out capital without damage to primary activity.
Fulfilment of the fifth principle by revaluation or testing realisation vneoborotnyh assets about depreciation. The last bid is realised partially concerning non-material assets according to rules PBU 14/2007.
For observance of the last principle - ecological norms at capital operation management the ecological account and the comparative analysis of costs on the contents of the fixed capital which is not meeting these requests, and costs of its updating is offered.
Methodological problems of cost measurement of the capital of the managing subject are considered in the dissertation from an item of formation of cost of capital units in book keeping and their changes in process of enterprise activity.
Formation of cost of the capital in book keeping are the most actual for the basic, turnaround and intellectual capital.
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24. As the nonconventional approach to formation of registration cost of a fixed capital following directions are considered:
1) zabalansovyj the account of treaty obligations under long-term investments \r\ns of the moment of the conclusion of agreements and the control over observance of contractual prices;
The organisation of the operative control over an expenditure of means for capital construction, reconstruction, modernisation and modernisation of the permanent assets which are carried out porjadnym in the method;
Formation of cost of objects in a cut of the estimate of cost and deviations of actual amounts of investments from the estimate of cost with revealing of the reasons of these deviations.
Main objective of the first direction - increase of efficiency of administrative decisions in investment activity and operative reception of the information on costs on risk assets, the account of obligations on these operations, since the moment of the conclusion of agreements.
The sum of treaty obligations after signing of the turnkey contract by the parties it is recommended to accept on zabalansovyj the account, for this purpose it is offered to involve account 012 «Obligations on risk assets» with reflexion of the indicated sum under the account debit.
Within the limits of the second direction opening of following subaccounts of the second order as a part of account 08 «Investments in vneoborotnye assets» is recommended:
08-3-1 - Building of permanent assets. Costs within the estimate of cost;
08-3-2 - Building of permanent assets. Deviations of actual expenses from the estimate of cost;
08-3-4 - Reconstruction, modernisation and modernisation of permanent assets. Costs within the estimate of cost;
08-3-5 - Reconstruction, modernisation and modernisation of permanent assets. Deviations of actual expenses from the estimate of cost.
Concerning subaccount 08-3 «Building of permanent assets» of an acting Set of accounts, the new name «Building, reconstruction is recommended,
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Modernisation, modernisation of permanent assets »which most full reflects function of the given subaccount.
Records under the debit of the indicated subaccounts are made in directions of investments into correspondence with account 60 «Accounts with suppliers and contractors».
After settlement of account of the contractor the costs provided by the estimate, are written off with zabalansovogo the account. The balance of the indicated account characterises, thus, the sum of not executed obligations under the concluded turnkey contracts in investment activity. The control both over observance of contractual prices by contractors, and over organisation discharge of the obligation before them is as a result supplied, that is logic continuation of the first direction.
The third direction is a reflexion of the information on components of an acquisition cost of objects within the estimate of cost, and deviations of actual cost from the estimate of cost according to the subaccounts of the second order opened as a part of the subaccount of the first order 08-3.
It gives the chance operative reception of the information on deviations in cost of objects of investments and the duly prevention of a deviation of actual amounts of investments from the estimate of cost. The given direction as the closing stage in the account of formation of a fixed capital allows to evaluate level of importance of these deviations, to establish the reasons of their occurrence, to subdivide deviations on reasonable (connected with replacement of materials, with price level change subject to the conditions agreements) and into the unreasonable.
Introduction of a recommended technique will allow to expand considerably borders informativnosti book keeping, to raise efficiency of data origination and to prevent, in the issue, financial risks in investment activity.
Use of a recommended technique of the account expediently in the large organisations which are carrying out significant investments of long-term character.
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25. Organizational-methodical regulation of formation of cost of the working capital, considered in the dissertation on an example of materials, has shown expediency of use as accounting prices
- Contractual prices - at relative stability of relations with \r\npostavshchikami and rather small specific weight of a share transportno-\r\nzagotovitelnyh costs in structure of procuring cost of materials;
The according to plan-settlement prices - at forecasting of cost of materials on the basis of the scientifically-proved specifications which use is preferable at aspiration of the organisation to minimisation of the sums of deviations;
Under the actual cost price - at rather stable level of cost of deliveries and in the organisations with the small nomenclature of materials;
- On average prices of group - at insignificant fluctuations in the price on \r\nvidam materials in a group cut.
The basic feature of the account of receipt of materials with use of accounts 15 and 16 consists in fulfilment by account 15 of function of the calculation account which in the modern Russian account is not realised to the full, in communication:
- With absence of uniform classification of procuring costs in quality \r\nstatej of accounting and record-keeping in a cut of these articles;
- With insufficient consideration of advantages of this variant of the account, allowing to define structure of the procuring cost price (debit turn-overs of account 15), the size and character of deviations of the procuring cost price from registration cost (account 16 turn-overs);
- With ignoring of the standard account at preparation of is material-industrial stocks (MPZ) and negative influence of the contradictions which are available in standard and methodical documents, regulating the account of their receipt
With the purposes of perfection of the account of process of acquisition MPZ the program of the COMPUTER providing record-keeping on a subabacus of account 15 under following articles of accounting is developed:
15-1 - contractual cost of deliveries behind the VAT minus;
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15-2 - cost of transportation;
15-3 - the customs duties;
15-4 - costs for handlings;
15-5 - cost of the services connected with acquisition of stocks;
15-6 - consignment warehouse and insurance costs in a way;
15-7 - loss and damage of values in a way within their natural decrease;
15-8 - the miscellaneous costs connected with preparation and finishing of materials to a condition, suitable to use;
15-9 - registration cost of the acted values;
15-10-difference between the actual cost price and registration cost. The account under the indicated subabacus in the program is conducted on separate groups and kinds of materials. Memory records under a subabacus are conducted in the course of the year, closing of subaccounts of account 15 in the end of a financial year is made by internal records under the account.
The basic advantage of the recommended program of the account is a presentation of account entries and increase of efficiency of an accounting information about structure of procuring cost of materials according to subaccounts. Introduction of the given program of the account expediently in the large organisations having the big nomenclature of prepared materials, the branched out network of service of supply and a considerable quantity of suppliers.
26. The general rule of a recognition of the intellectual capital reflected in book keeping as non-material assets, according to the Russian and international standards - absence of the is material-material form, identifiability of assets and ability to bring economic gains.
Development of market relations is accompanied by competitiveness toughening between commodity producers. The managing subjects who are carrying out enterprise activity in these conditions, are compelled to carry out heavy expenses on NIOKTR and on advertising. Therefore possibility of capitalisation of the indicated costs in assets is staticized, including and non-material.
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Costs on NIOKTR are regulated in the domestic account by the special standard though their realisation is directed on reception of results of intellectual activity which are subdivided on two groups: subject to a right protection subject to the conditions civil procedure law and not subject to a right protection. In the first case the positive result on NIOKTR admits quality of non-material assets. In the second case absence of legal documents does not allow to consider NIOKTR as high-grade assets with all following property rights to them.
In the domestic account the uniform order of the account of costs on NIOKTR and on creation of non-material assets as a whole is applied. However the availability of the various standards regulating the account of non-material assets and NIOKTR, is a basis for occurrence of erroneous opinion on that, the methodology of the account of the given objects has basic distinctions. Therefore with the purposes of reflexion of uniform principles of account NIOKTR and non-material assets at level of national standards expediently regulation of their account in uniform position on book keeping.
The expediency of capitalisation of costs on NIOKTR and on creation of advertising products is caused by following circumstances:
1) with observance of a principle of conformity of incomes and costs and from receipt of the future economic gains at use \r\nrezultatov NIOKTR and the created advertising products;
At single writing off of the indicated costs the negative situation, in particular significant aggravation of indicators of financial and economic activity of the economic subject up to voznikonovenija losses is possible. It will be reflected in unattractiveness of a financial accounting for external users, first of all, for investors, including potential;
The indicated group of costs is some kind of strategic asset of the enterprise;
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4) costs on NIOKTR and on creation of advertising products satisfy to main conditions of a recognition of non-material assets on MSFO: identifiabilities, podkontrolnosti the companies and abilities to bring in the income in the future.
Thus, in modern book keeping the information only about a part of the intellectual capital is reflected basically. Other components of the intellectual capital, at least, before fulfilment of a purchase and sale transaction of the enterprise as property complex, in book keeping and the reporting are not reflected. Therefore capitalisation of costs on NIOKTR and on creation of advertising products will allow to raise objectivity of an estimation of the intellectual capital of constantly acting enterprise in market economy.
The recognition of the advertising products promoting formation of a brand of the company, as non-material assets means the isolated account of costs for their creation and observance of corresponding requests to the current account. Therefore costs for creation of advertising products in the dissertation are systematised at stages the documentation and registration. In connection with specificity of the indicated costs the list of the documents used for their acknowledgement and a request, presented to them, should be fixed in an organisation accounting policy.
Research of problems of methodology of cost measurement of various groups of the core and working capital in the domestic account, stated in the finishing chapter of the dissertation, has revealed the following.
27. The methodology of the account of revaluation vneoborotnyh assets requires entering defined korrektivov as the added capital generated at the expense of a gain of their cost is the accumulated capital, and its other components are a vested capital.
By results of research revaluation record-keeping vneoborotnyh assets with increment value reflexion on account 82 "Reserve liability", since is offered. The size dootsenki, is, as a matter of fact, a reserve of following price reductions
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The account on account 82 is offered to be conducted in a cut of following subaccounts: 82-1-surplus fund; 82-2 - a revaluation reserve. The account of operations under the first subaccount is carried out without special changes according to an acting technique of the account of operations on account 82 as the given account is used actually now for the surplus fund account.
For reflexion of the sum of price reduction vneoborotnyh assets at excess of the generated reserve of revaluation and price reduction as a result of the first revaluation opening of the special subaccount as a part of account 84 is recommended.
28. The estimation of is material-industrial stocks is made with use of variants of an estimation. Rather rare method of an estimation at cost each unit, is applied basically at impossibility of replacement MPZ by usual image against each other or at use of special kinds of the materials which each unit has the concrete price. At a choice as a priority problem decrease in volume of registration work the method of valuation under the average cost price is most comprehensible. For maximisation of the sums of dividends expediently use of method FIFO.
Stocks are subject to depreciation owing to decrease in their quality in the course of storage, occurrence of new kinds of values, an obsolescence, decrease in level of market prices, etc.
Consideration of features of methodology of the account of depreciation of is material-industrial stocks has allowed to allocate stages of registration procedures; the factors influencing specificity of this account, and a consequence of the account of their depreciation.
Stages of registration process are subdivided into consecutive realisation of following registration procedures:
The analysis of levels of a market value and registration cost of stocks;
Building up reserves under depreciation on groups (kinds) of stocks for the sum of excess of registration cost over their market value;
Definition of a total amount of reserves on stocks as a whole;
Writing off of reserves at a reduction in market value or holiday of stocks.
!
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The major factors influencing definition of a current market value of stocks, are:
Estimation change in connection with events after accounting date;
Appointment of stocks;
- Parity of level of the cost price and market value ready \r\nproduktsii as reserve formation under depreciation of raw materials and materials \r\ndlja of production of finished goods is expedient in case of excess \r\nsebestoimosti over finished goods market value;
- Problems of an estimation of a work in progress.
Research of problems of an estimation of a work in progress (NZP) has allowed to draw a conclusion that updating of cost NZP by building up reserves under depreciation is inexpedient and difficultly realised in practical activities of subjects of managing.
The basic negative consequence of the account of depreciation MPZ - increase in volume of registration work, at the same time failure of the depreciation account means unreality of an estimation of stocks in balance and non-observance of a principle of discretion. Therefore the conclusion that the account of depreciation of is material-industrial stocks should be the responsibility, instead of the right of managing subjects in market economy is drawn.
29. Financial investments with the purposes of their subsequent estimation are subdivided on two groups: assets on which definition of a current market value is possible; and assets on which the current market value is not defined.
Revaluation of group of financial investments on which the current market value is defined, is connected with problems: definitions of frequency of revaluation and with possibility of occurrence of a situation when the current market value of this or that financial asset can be defined with the subsequent publication of level of a market estimation for current accounting date and not to be defined further.
For the decision of the first problem about importance of an estimation of this group of assets the analysis is necessary for the organisation. At essential influence of this
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On a valuation of assets registration of these aspects as accounting policy element is recommended to a situation. At occurrence of the second situation inclusion of these assets in the second group of financial investments is recommended, at least, till the period, there will be no yet again a definition possibility on a regular basis of their current market value.
The estimation of group of financial investments on which the current market value is not defined, is made on the basis of the depreciation account for which it is characteristic:
- Possibility of definition of a market value as criterion of an estimation in the account in the presence of signs of depreciation of financial assets, in that as for MSFO are conditions of formation of an investment portfolio and \r\nnamerenija firm management to sell these assets or to use them in \r\nbudushchem;
- Ambiguity of rules of definition of the sum of depreciation in PBU 19/02 on \"\r\nsravneniju with definition of estimated reimbursable cost on MSFO;
- Detailed enough consideration in PBU 19/02 conditions steady \r\nsnizhenija costs of financial investments and situations in which there can be a depreciation, but is not accurate a substantiation of a technique of the account of depreciation of these assets, *\r\nv to a basis to which can use the approach accepted in MSFO.
ZO.Obektivnaja the valuation of assets of the organisation in the conditions of the market depends and from the authentic account of a debt receivable, the rule of an estimation and which account are reflected indirectly in various standards of the Russian account and MSFO.
In the Russian account the debt receivable is reflected in full or by updating for the sum of reserves on doubtful debts. The basic theoretical problem thus consists in a substantiation of a choice of a variant of calculation of reserves on doubtful debts which include:
1) reserve definition on a debt receivable as a whole;
2) calculation of the sum of a reserve on the basis of indebtedness grouping on doubtful and potentially doubtful indebtedness from the reserve sum separately on each group of the indebtedness;
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3) building up reserves is made separately on each debt request.
The first and second variants used MSFO, are characterised by minimum volume of registration work. Their basic advantage consists in absence of necessity for analytical accounting, that considerably simplifies record-keeping and volume of the most registration work. The third variant of the account is applied in the Russian account. The approach based on grouping of the indebtedness on terms of their occurrence, is used in the domestic account at calculation of a reserve for the purpose of the taxation of profit. However the sum of a reserve both for the purpose accounting, and for the purpose of the tax account is estimated separately on each doubtful debt, instead of on indebtedness group.
Research has revealed problems of the account of reserves on doubtful debts:
- Not sufficiency of the information for an objective estimation of financial \r\nsostojanija each debtor, and, hence, and realities of an estimation of each \r\ndolgovogo request;
Sufficient convention of an estimation of probability of settlement of each separately taken debt receivable;
Analytical accounting of the sum of reserves with the purposes of use for writing off of a concrete debt at which insufficiency there is a necessity in donachislenii for its almost simultaneous writing off;
Building up reserves only on accounts with buyers and customers for the shipped production, the performed works (service) which is characteristic not only for the Russian account, but also for the account on MSFO.
For the decision of the indicated problems it is recommended:
1) reserve creation on doubtful debts not only on accounts for production, the goods and services, but also in other kinds of the external payments which are carried out by the economic subject within the limits of its enterprise activity as the indebtedness on these operations also can be doubtful;
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Reserve formation not on each doubtful debt, and in a cut of groups of a doubtful debt receivable that will allow to raise considerably, on the one hand, efficiency of registration work, with other, - to eliminate basic differences in reflexion of these operations in system of the Russian account and in the account on MSFO;
Indebtedness division at reserve formation according to tax laws rules on three groups on terms of their occurrence: more than 90 days, from 45 till 90 days and till 45 days that will allow to pull together as much as possible the information of the accounting and tax account;
The technique of calculation of the sum of a reserve is under construction thus on definition of average percent of a neopayment of these groups of the indebtedness with reference to conditions of activity of the enterprise.
31. The complex approach to the problems set forth above as a whole consists in consideration of questions of cost measurement of the capital in book keeping not only in the conditions of a continuity of activity of the enterprise, but also in the conditions of its termination for which following changes in methodology are characteristic:
prioritetnost estimations at liquidating cost;
Ignoring of regulating and budgetary-distributive accounts;
Actualisation of classification of assets on terms of possible sale, obligations - on sequence of their settlement;
Change of function of the report on the profits and losses, characterising results of a valuation of assets and obligations at the price of possible realisation from an estimation at actual cost of asset sale (settlement of obligations);
Sharp increase of significance of the cash flow statement as forms of the reporting most visually characterising efficiency of this procedure.
In a context of a theme of research the first and second changes in the account of the termination of activity which is possible, in particular, are considered at liquidation juridichesju§h persons. One of the bases for compulsory liquidation - a recognition of the enterprise the bankrupt (insolvent).
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32.B to work following features of book-keeping in bankruptcy are allocated:
1) dependence of the purpose and problems of an estimation on features legislative \r\nregulirovanija stages of procedure of bankruptcy;
Maintenance of safety of property with the purposes of protection of interests of creditors and observance of rules of the subsequent distribution of property of the debtor between creditors with allowance for legislation conditions;
Observance of sequence of settlement of requests of the creditors included in the register, and an order of satisfaction of requests of creditors on running payments;
Non-observance to the full a principle of time definiteness of the facts of economic activities in connection with prioritetnostju the fact of receipt of money for satisfaction of requests of creditors and realisation of payments on current transactions with allowance for the restrictions provided by the current legislation in bankruptcy.
Specificity of cost measurement in book keeping with reference to kazhdolgu from stages of realisation of procedure of bankruptcy consists in the following:
In an initial phase of development of crisis the cost estimate of its assets and obligations is carried out as in the conditions of the acting enterprise, but special significance thus has drawing up of the report on enterprise financial circumstances;
At the second stage of bankruptcy the estimation and definition of investment cost of the enterprise under condition of fulfilment of the plan of financial improvement of the enterprise is staticized prognoznaja;
- At the third stage of bankruptcy it is developed and anti-recessionary strategy of improvement of the enterprise according to which, the external managing director carries out actions for restoration of solvency of the enterprise is realised;
- At a stage of bankruptcy proceedings the primary goal of an estimation is directed on liquidating cost of the enterprise.
One of features of the account at organisation liquidation is drawing up of intermediate liquidating balance and definitive
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(Final) liquidating balance. At drawing up of a passive part of intermediate liquidating balance reflexion by the separate article of obligations on which claims of creditors as claims under obligations can act and post termination a target date of reception of these claims of creditors have not been presented is offered.
33. Clarifications of distinctive signs of liquidating balance depending on degree of their importance make:
Use of a market valuation of assets and obligations;
Realisation of special receptions and procedures before balance drawing up: complete inventory of all assets and obligations of the liquidated organisation; closing of regulating and budgetary-distributive accounts;
Grouping of assets on degree of actual liquidity, and liabilities of-sequence of settlement of the presented claims according to the legislation with allowance for differences in gradation of sequence of creditors depending on the legal status of the liquidated organisation and the reasons of the termination of its activity;
4) the asset total amount on the accounting period beginning is cost \r\nrealnoj of a bankrupt's estate, liabilities - ownership capital size, \r\npredjavlennyh claims of creditors and other obligations; zero value \r\nitogovyh of the sums of assets and liabilities on the accounting period end.
34. The analysis of methodology of an estimation and the account of the operations connected with the termination of activity, has revealed not accurate allocation of following aspects:
Reflexion in the reporting of the organisation terminating activity in connection with reorganisation, assets and obligations in an estimation at historical cost as bases of continuity and an accounting information continuity is not accented properly;
Such moment, as an estimation on a current market value of assets and the obligations reflected in introductory balance of the organisation, the resulted reorganisation, on the basis of the transfer certificate or dividing balance in the presence of the corresponding decision of founders is not specified.
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The given clarifications are essential and should be considered in a complex from a reflexion item in the reporting of the organisation terminating activity, and from an item of the organisation beginning the activity as the new legal person.
35. For observance of the uniform approach to reflexion of operations in all cases of the termination of activity account 92 application «Incomes and costs is recommended at the termination of activity of the organisations». Under the debit of this account the costs connected with the termination of activity, for example, costs for sale of property at bankruptcy, writing off of registration cost of sold property etc. under the credit - the incomes received from this sale will be reflected.
The account of operations under this account is offered for conducting in an order provided as for account 91, the finance result on which is transferred to account 99. It will allow to differentiate incomes and costs at the termination of activity from finance results on the current transactions which account in the conditions of the activity termination is conducted in a usual mode at observance of the certain restrictions indicated earlier.
Depending on the basis of the termination of activity it is recommended to open following subaccounts as a part of the indicated account: 92-1 «the Incomes received from closing down of the enterprise»; 92-2 «the Costs connected with closing down of the enterprise»; 92-3 «the Incomes received by reorganisation of the enterprise», 92-4 «the Costs connected with reorganisation of the enterprise»; 92-5 «Incomes on terminated activity», 92 6 «Costs on terminated activity».
Before drawing up of intermediate or liquidating balance all subaccounts of account 92 are closed by internal records on subaccount 92-9 «Balance of incomes and costs at the activity termination». Analytical accounting under account 92 should be conducted on each type of income and costs with the purposes of finance result revealing on each operation.
36. The analysis of influence of a cost estimate of the capital on a finance result and a financial circumstances of the organisation of the basic consequences of action of a principle
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Activity continuity: maintenance of a valuation of assets and liabilities, capitalisation of costs and their reservation has shown the following.
The general rule of a valuation of assets and obligations in the Russian account - at the historical cost, alternative estimations are estimations on a present value. Thus estimation possibility at fair cost that is caused by following circumstances is not accented:
1) absence of an active market on many assets;
Necessity of additional financial resources for acquisition by the enterprises enough powerful computer base and the corresponding software;
Insufficient quantity of experts with corresponding level of a professional knowledge and skills for which preparation, are necessary both significant money resources, and time for development of new methods of valuation and the account;
Influence of set of other factors, in which number, quality of teaching, a skill level of scientific and pedagogical workers, availability at them a practical operational experience in this area and the corresponding methodical maintenance, passed preliminary approbation in practice of activity of the Russian enterprises etc.
Only at removal of the indicated circumstances probably successful introduction of methods of an estimation of the capital new to the Russian account.
37. Character of influence of capitalisation of costs in turnaround assets (stocks) depends on use of this or that method of valuation:
Under the average cost price - reception of an average indicator of profit of the organisation and an average estimation of the rests of stocks on the end of an accounting period as a result of application;
FIFO - rather high indicators of a finance result, and a cost estimate of stocks in balance it is approached to a present value;
LIFO - the underestimated finance result and the underestimated cost estimate of stocks;
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4) under the individual price - the most authentic estimation of a finance result and a financial circumstances, to negative consequences of this method concerns increase in volume of registration work.
38. Capitalisation in the long-term assets, considered on an amortisation example, makes following impact.
- Average indicators of a finance result and residual cost \r\nvneoborotnyh of assets at use of a linear method;
- The underestimated sum of profit, rather low residual cost \r\nvneoborotnyh of assets at application of a method on the sum of numbers of years of term useful \r\nispolzovanija;
- Unattractiveness of the information of the reporting for the external user \r\npri use of a method of the reduced rest, but character of these influences less \r\nvyrazhen in comparison with method of amortisation on the sum of numbers;
- Formation of the most objective information on a finance result and financial position at application of a method to proportionally volume of production (works, services).
39.0дин from capitalisation special cases in assets - capitalisation in a debt receivable does not render special influence on a finance result and an organisation financial circumstances as its consequence is re-structuring of separate articles of assets.
Capitalisation in costs of the future periods, especially at acceptance on the account of the essential sums, makes serious impact on finance result growth. However in the subsequent degree of influence on financial accounting indicators depends on a method of their writing off.
40. Reservation of costs as a whole makes negative impact on a finance result and a financial circumstances of the economic subject. However in the reporting the real estimation of turnaround assets - is thus reflected at formation of estimated reserves, more cautious results of financial and economic activity - reserves of forthcoming costs.
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As the closing stage of the account of financial reserves the stage the-analysis of productivity of reserves which functions include revealing of the reasons of deviations of actual amounts of the used reserves from the added reserves on these purposes and working out of recommendations for increase of productivity of reserves is allocated.
The availability of such stage in the account, financial reserves will allow to establish the reasons of deviations of actual amounts of the used reserves from the added reserves on these purposes, to receive substantiated conclusions and to develop recommendations for increase of productivity of reserves.
Possibility of creation of the indicated reserves and reserves under contingent liabilities in the Russian account, despite certain differences from rules MSFO, allows to reflect more objectively in the reporting a finance result and a financial circumstances of the economic subject.
Thus, the stated approaches to cost measurement of the capital of the managing subject with reference to conditions of a continuity of activity and to conditions of its termination essentially supplement the theory, methodology and practice of the modern Russian account.
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A source: Tujakova Zauresh Serkkalievna. METHODOLOGY And the ORGANIZATION of COST MEASUREMENT of the CAPITAL In BOOK KEEPING. 2008

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