Conceptual bases of the using of the international standards in accounting and internal audit of leasing operations

被引：0

作者：

Balashova, Natalia Nilolaevna ^{[1
]}

Vardanyan, Spartak Ashotovich ^{[1
]}

Khoruzhy, Lyudmila Ivanovna ^{[2
]}

Tokareva, Elena Viktorovna ^{[1
]}

Goncharova, Olga Alexandrovna ^{[3
]}

机构：

[1] Volgograd State Agr Univ, Dept Accounting & Audit, Volgograd, Russia

[2] RGAU Moscow Agr Acad, Timiryazeva Dept Accounting & Finance, Moscow, Russia

[3] RAS, Fed Res Ctr Agroecol Complex Reclamat & Protect A, Volgograd, Russia

来源：

PROCEEDINGS OF THE VOLGOGRAD STATE UNIVERSITY INTERNATIONAL SCIENTIFIC CONFERENCE: COMPETITIVE, SUSTAINABLE AND SAFE DEVELOPMENT OF THE REGIONAL ECONOMY (CSSDRE 2019) | 2019年 / 83卷

关键词：

leasing; lessor; internal audit; IFRS; International standards for the professional practice of internal auditing (ISPPIA); renting; lending;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The paper highlights the issues related to the validity and appropriateness of the using of the international standards in the processes of accounting and internal audit of the leasing operations. The problem, the results of which are presented in this article, is that due to the changes in the Russian legislation there is a necessity for a detailed researching of the possibilities of using of the international standards in accounting and internal audit. A brief overview of changes in the Russian legislation relating to the accounting of leasing is presented as a result of the researching, its content and importance is disclosed. The statutes about accounting and internal audit of leasing operations according to the requirements of the international standards are also presented.

引用

页码：396 / 401

页数：6

共 4 条

[1] USING ISNURANCE INSTRUMENTS FOR REDUCTION THE RISKS IN INTERNATIONAL LEASING OPERATIONS
Nurtdinov, Ilgiz I.
GLOBALIZATION AND ITS SOCIO-ECONOMIC CONSEQUENCES, 16TH INTERNATIONAL SCIENTIFIC CONFERENCE PROCEEDINGS, PTS I-V, 2016, : 1579 - 1587
[2] Internal audit practices consistency with international internal auditing standards for entities with government contributions
Alhwatmeh, Omar
Aladwan, Mohammad
Alkurdi, Amneh
ITALIAN JOURNAL OF PURE AND APPLIED MATHEMATICS, 2022, (47): : 182 - 204
[3] EVIDENCE OF NO DIFFERENCE BETWEEN THE VALUES OF DISCRETIONAL ACCRUALS COMPUTED USING THE ROMANIAN ACCOUNTING STANDARDS AND THE INTERNATIONAL FINANCIAL REPORTING STANDARDS
Brad, Laura
Dobre, Florin
Ciobanu, Radu
PROCEEDINGS OF THE 9TH INTERNATIONAL CONFERENCE ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS (AMIS 2014), 2014, : 556 - 567
[4] Competitive Advantages of Audit Firms in the Era of International Financial Reporting Standards: An Analysis using the Resource-Based View of the Firm
Lian, Kee Phua
Adeline, H. P. Lau
Patel, Chris
E-BUSINESS, MANAGEMENT AND ECONOMICS, 2011, 3 : 308 - +

← 1 →