Expenses for environmental protection: current trends in the development of accounting

A study of modern trends in the development of accounting for environmental protection costs has been carried out. The views of the authors on the problematic aspects of their reflection on the accounts of accounting are considered. The conclusion is substantiated that information on the costs of environmental protection should be structured by analytical accounting, reflected in a separate synthetic accounting and presented in reporting in order to familiarize users with the level of the organization's environmental culture, its rational use of natural resources

The economic essence of revenues and expenses from current activities

The article deals with the different approaches to the subject of the study, the essence of the problem of formation of income and expenses from current activities. According to the results of the study, a comparative characteristic is presented, which has been the theoretical basis of the proposed author's definitions

Audit of the organizations business processes: software and stages

In article problems of business processes audit of the organizations are studied and its information support is developed. According to the results of research the main stages of carrying out business processes audit are represented here It will promote the expression of the auditor reliable opinion in the conclusion

Classification of methods of cost accounting and calculation of production costs

Classification of methods of production costs accounting and calculation of product cost is considered. Comparative characteristic of the ABC-method and traditional job-order costing is given. The standard-cost method is considered. Comparative characteristic of a “just-in-time” method and a traditional process method of cost accounting and calculation is given

Derivatives and hedging in accounting system: the nature and problematic aspects in the context of convergence with IFRS

The article presents the research of the essence of derivatives as an object of accounting based on Belarusian and foreign experience. It also reveals problematic aspects of the conceptual framework in the accounting system connected with the account of derivatives for hedging purposes in the context of convergence with IFRS

Financial Investments in Securities: Concept, Assessment, Accounting

In the article the essence of financial investments in securities was investigated as the object of accounting in domestic and international practice. The definition of these financial instruments was proposed from the point of view of the investor and the Issuer. The order of the recognition and measurement of financial instruments was investigated. The approach to the classification of financial investments in securities in the Republic of Belarus for accounting purposes was developed taking into account the convergence with international practice

Derivatives and hedging in accounting system: the nature and problematic aspects in the context of convergence with IFRS

The article presents the research of the essence of derivatives as an object of accounting based on Belarusian and foreign experience. It also reveals problematic aspects of the conceptual framework in the accounting system connected with the account of derivatives for hedging purposes in the context of convergence with IFRS

Management Accounting: Essence and Objects

The article presents systematization of the points of view of authors concerning economic essence of the concept "management accounting", the comparative characteristic of accounting and management accounting and the place of management accounting as a part of accounting. The author also introduces his definition of management accounting