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Your search keyword '"V. V. Bashkatov"' showing total 4 results
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4 results on '"V. V. Bashkatov"'

1. Objectification and verification of financial information

Author

A. V. Petukh, V. V. Bashkatov, and O. I. Shvyreva

Subjects
financial information, applicable financial reporting framework, qualitative characteristics of information, reliability, relevance, events after the reporting date, risks of material misstatement, audit, Accounting. Bookkeeping, HF5601-5689
Abstract

The term “financial information” is being actively introduced into all spheres of the economy as a key resource for supporting managerial decision-making at the micro and macro levels. However, it happens that this definition is treated ambiguously, haphazardly, which makes it difficult to apply new scientific knowledge in the regulatory and legal field and in practice. The purpose of the study is to identify the concept of “financial information” for its relevant use in rulemaking and science, as well as to determine the verification features of this type of information generated by economic entities in order to ensure reasonable user confidence in its quality. On the basis of comparative legal and abstract-logical methods, analysis of Russian and international accounting and auditing standards and recommendations, as well as best practices of their application, the key features of financial information are identified, including the form of presentation, relevance to users, compliance with the chosen concept, responsibility for the formation and release. The main characteristics of financial information prepared on the basis of the concepts of its reliable presentation, compliance and special purpose are formulated; its key feature is identified — a time criterion that makes the quality of financial information dependent on the order of its receipt (education), the dates of approval and access to it by the user. It is established that one of the main reasons for the high risk of irrelevant use of financial information in time are events after the reporting date. To determine the directions of risk management, the author’s classification of these events has been developed depending on the probability of a negative forecast. Recommendations on maintaining proper qualitative characteristics of financial information by means of control are given. The practical significance of the study is to increase the objectivity of decision-making on the quality of financial information for both direct use and during internal and external control.

Published
2023
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3. ASSESSMENT OF THE CURRENT STATUS OF AGRICULTURE ORGANIZATION OF KRASNODAR REGION IN THE FIELD OF TAXATION

Author

Y. I. Sigidov, M. A. Kalashnikova, and V. V. Bashkatov

Subjects
Agriculture, business.industry, Field (Bourdieu), Total income, Economics, Distribution (economics), business, Agricultural economics
Abstract

В современных условиях перед сельскохозяйственными организациями особенно остро стоит проблема выбора оптимального режима налогообложения. Для каждой организации характерны субъективные факторы, влияющие на принятие управленческого решения по данному вопросу, такие как уровень специализации производства, доля дохода от реализации сельскохозяйственной продукции в общем доходе, численность работников. Однако предварительным этапом анализа налоговых расходов при различных режимах налогообложения является рассмотрение статистической информации по отрасли в области налогообложения. В данной статье приведены данные о структуре и величине обязательств по налогам, сборам, взносам во внебюджетные фонды сельскохозяйственных организаций Краснодарского края, динамике данного показателя в течение пяти лет, что дает представление о тенденции изменения условий налогообложения при различных режимах налогообложения. Также представлена статистическая информация о распределении сельскохозяйственных организаций In modern conditions, the problem of the choice of an optimum tax regime especially is particularly acute for agricultural organizations. The subjective factors influencing acceptance of management decision on the matter such as the production specialization level, a share of the income from sale of agricultural products in total income, number of workers are characteristic of each organization. However, a preliminary stage of the analysis of tax expenses in case of various tax regimes is consideration of statistical information on an industry in the field of the taxation. In this article, data on structure and size of liabilities on taxes, charges, fees are provided to off-budget funds of agricultural organizations of the Krasnodar Region, dynamics of this indicator within five years that gives an idea of a tendency of change of conditions of the taxation in case of various tax regimes. Statistical information on distribution of agricultural organizations of the Krasnodar Region on tax regimes is also provided in a percentage ratio. The comparative analysis of level of the tax load in case of various tax regimes which gives an idea of benefits of a special tax regime to agricultural producers is provided. The study was sponsored by RFFR and the administration of the Krasnodar Territory in the framework of a research

Published
2016
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