Headings of the journal
"Economics and Management"
All rubrics
Release: 2015-1 (12)
Keywords: professional ethics, ethical principles of auditing, the code of ethics for professional ac-countants, ethical standards, auditing, audit quality, reputation, corporate precautions
Annotation: This article discusses the features and content of the ethical principles of audit, which must comply with the auditors and audit organizations when conducting audits and the provision of non-audit services
Strategic partnership between Russia and India in the military-technical sphere: theoretical aspect
Release: 2015-1 (12)
Keywords: The military-industrial complex, competitiveness, cooperation, military-technical cooperation, India
Annotation: This article discusses the necessity of deepening scientific and industrial ties with the Republic of India in the sphere of military-technical cooperation to enhance the competitiveness of the national economy in terms of sanctions against Russia. A number of concrete measures mutually beneficial to improve the military-industrial potential of the Russian Federation
The state of the insurance market in the conditions of WTO accession
Release: 2015-1 (12)
Keywords: world trade organization, the insurance market, voluntary insurance, mandatory insurance, stock tools
Annotation: In the article the analysis of the existing risks for the insurance business in the Russian Federation in the conditions of accession to the WTO and prospects of development of the insurance market of the Russian Federation
The principle of continuity in international and national systems of accounting and reporting
Release: 2015-1 (12)
Keywords: Conceptual framework for financial reporting, investors, financial reporting, business con-tinuity, the principle of materiality, risks
Annotation: The article presents the results of a comparative analysis of the implementation of one of the basic concepts of accounting: the principle of continuity in national and international financial reporting standards. Compilation of Russian statements on a different basis if the company does not meet the requirement of continuity of operations, and disclosures in the consolidated financial statements of significant uncertainty further opportunities for the company to continue its activities will contribute to the convergence of international and national accounting systems and improve the quality of accounting information. The results of the analysis can be used in the process of developing and implementing a national Conceptual framework for financial reporting and Federal standards
Logistics of foreign trade activities in the improvement of the customs legislation of Russia
Release: 2015-1 (12)
Keywords: Logistics, foreign trade, customs regulations, customs costs
Annotation: The article shows the relationship of logistics for foreign economic activity of enterprises of Russia in all its functional areas with the development of the customs legislation of Russia and the Customs Union, the world customs organization