Business in Law Issue №5 — 2014

COSTS AS AN OBJECT OF ACCOUNTING :A COMPARATIVE ANALYSIS OF RUSSIAN AND INTERNATIONAL STANDARDS
( Pp. 249-251)

Drobysheva Oksana V. Galcheva Diamanta D. Assoc.

Drobysheva Oksana V. docent, kand. ekon. nauk
North-Caucasian Federal University (branch office in Pyatigorsk) Galcheva Diamanta D. Assoc. docent, kand. ekon. nauk
North-Caucasian Federal University (branch office in Pyatigorsk)

Abstract:

Our challenge is to mix SAS terms "costs" and "expenses". In fact, they are used as synonyms. the ratio of these objects determines the financial position of the company and its financial performance

How to Cite:

Drobysheva O.V., Galcheva D.D., (2014), COSTS AS AN OBJECT OF ACCOUNTING :A COMPARATIVE ANALYSIS OF RUSSIAN AND INTERNATIONAL STANDARDS. Business in Law, 5 => 249-251.

Reference list:

Prikaz Minfina RF ot 06.05.1999 N 33n (red. ot 27.04.2012) Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu Raskhody organizatsii PBU 10/99 (Zaregistrirovano v Minyuste RF 31.05.1999 N 1790) // Pravovaya sistema Konsul tant Plyus .
Emelin V.N. Rol sluzhby vnutrennego audita v upravlenii zatratami (otechestvennaya i zarubezhnaya praktika) Tekst / V.N. Emelin, A.M. SHvedkova // Molodoy uchenyy. - 2013. - №7. - S.164-167.
Ivashkevich V.B. Organizatsiya upravlencheskogo ucheta po tsentram otvetstvennosti i mestam formirovaniya zatrat // Bukhgalterskiy uchet. - 2012. № 5. - S.56-59.
Nikonova I.YU. Znachenie professional nogo suzhdeniya bukhgaltera pri formirovanii uchetnoy politiki // Voprosy sovremennoy nauki i praktiki. Universitet im. V.I.Vernadskogo.- 2012. - №2(40). - S.188-193.
Borovyak S.N., Novoselova N.N. Sobstvennyy kapital organizatsii i osobennosti ego audita//Biznes v zakone: mezhdunarodnyy ekonomiko-yuridicheskiy zhurnal. - 2013. - №4.
Novoselova N.N., Borovyak S.N. Organizatsiya auditorskoy proverki deyatel nosti ekonomicheskogo sub ekta//Biznes v zakone: mezhdunarodnyy ekonomiko-yuridicheskiy zhurnal. - 2013. - №4.

Keywords:

assets, obligations, income, expenses and capital, "professional judgment".

1. CURRENT ISSUES OF SOCIO-ECONOMIC DEVELOPMENT OF RUSSIA. ECONOMY Pages: 7-15 Issue №9237

BUSINESS PROCESSES IN ENTERPRISES: SELF ORGANIZATION APPROACH

Mudrik Dmitry G.

Sergey Yu. Popkov

Smirnov Vladimir M.

Yastrebova Elena V.

business structure business processes economic development synergy intangible assets

4. CIVIL LAW; ENTREPRENEURIAL LAW; FAMILY LAW; INTERNATIONAL PRIVATE LAW Pages: 136-142 Issue №12435

THE IMPLEMENTATION OF THE PRINCIPLE OF COOPERATION OF THE PARTIES UPON TERMINATION OF THE OBLIGATIONS AND AFTER THE TERMINATION

Panchenko Polina Valentinovna

Frolova Evgenia Evgenevna

the principle of cooperation of the parties obligations termination of obligations replacement deal debt relationship

13. OTHER Pages: 292-295 Issue №4748

JUSTICE, GLOBALIZATION, ELITE: REASONS, PROBLEMS, PERSPETIVES

Kutkin Vladimir S.

wealth power policy hegemony globalization

17. FINANCE, CASH CIRCULATION AND CREDIT, ACCOUNTING, FINANCIAL AND ECONOMIC FORECASTING Pages: 263-267 Issue №4395

Managerial accounting investing activities

Meshcheryakov Dmitry A.

management accounting investment activity investment costs management reporting budgeting

4. CIVIL LAW; ENTREPRENEURIAL LAW; FAMILY LAW; INTERNATIONAL PRIVATE LAW Pages: 224-228 Issue №11986

PECULIARITIES OF COMPULSORY ENFORCEMENT OF THE AGREEMENT

Sergeeva Vera V.

alimony agreement compulsory execution of obligations family law obligations

15. PROBLEMS OF COMBATING CORRUPTION Pages: 259-265 Issue №9089

ABOUT CORRUPTION AND NOT ONLY, OR HOW RUSSIAN FEDERATION NOT LOSE ITS POPULATION AND OVERCOME FROM CRISIS RENEWED AND STRONG

Khmelevsky Sergey V.

rich the poor security budget bribe

8. PRIVATE LAW (CIVIL) DISCIPLINES @@CIVIL LAW, BUSINESS LAW; FAMILY LAW, INTERNATIONAL PRIVATE LAW (12.00.03) Pages: 223-228 Issue №19269

The Concept of «Income», its Content and Correlation with Concepts as «Benefit», «Everything Received Under the Transaction», «Enrichment», «Profit», «Economy» (Civil Law Aspect)

Barkova Alina Vasilyevna

income benefit everything received under a transaction enrichment profit

4. CIVIL LAW, INTERNATIONAL PRIVATE LAW, HOUSING LAW, FAMILY LAW, CIVIL PROCEDURE, ARBITRATION PROCESS Pages: 183-185 Issue №10864

Civil-legal nature of the consequences of signing smart contracts

Rodionova Olga M.

obligations smart contracts contracts the performance of the obligations succession

10. Financial law; Tax law; Budgetary law; Administrative law; Administrative process Pages: 174-176 Issue №6252

Social effect of personality public institutions of science education and the use of off-budget sources of financial support of their activities

Belikov Evgeniy Gennadievich

social effect subjective right legal responsibilities state institutions of science income

2. Theory and history of law and state; History of law and State teachings Pages: 113-116 Issue №11986

THE DISTRIBUTION OF PROFITS OF THE PRODUCTIVE SECTOR OF THE PENAL SYSTEM (HISTORICAL ASPECT)

Ovsyannikova Tatiana Alekseevna

Sayfullin Ranis R.

places of detention convicted net profit income

COSTS AS AN OBJECT OF ACCOUNTING :A COMPARATIVE ANALYSIS OF RUSSIAN AND INTERNATIONAL STANDARDS
( Pp. 249-251)

Related Articles

Journal Indexing

COSTS AS AN OBJECT OF ACCOUNTING :A COMPARATIVE ANALYSIS OF RUSSIAN AND INTERNATIONAL STANDARDS ( Pp. 249-251)

Related Articles

Journal Indexing

COSTS AS AN OBJECT OF ACCOUNTING :A COMPARATIVE ANALYSIS OF RUSSIAN AND INTERNATIONAL STANDARDS
( Pp. 249-251)