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Международный научный журнал «СИМВОЛ НАУКИ»
№4/2015
ISSN 2410-700X
ЭКОНОМИЧЕСКИЕ НАУКИ
УДК 2964
Белоусова Анна Сергеевна
Студентка магистратуры Annabelousova.iff41@mail .ru Скалкин Владимир Владимирович
канд. экон. наук, доцент Финансовый Университет при Правительстве Российской Федерации
г. Москва, РФ
THE MAIN OBSTACLES ARISING ON A WAY OF INTRODUCTION AND THE SUBSEQUENT
APPLICATION OF IFRS IN RUSSIA
Procurement of investment capital into the RF requires the review of: the rules of forming the enterprise financial accounting subject to the international experience accounting policy and Russian Federation legislation. Studying the methods of financial accounting transformation and their practical implementation allow finding optimal conditions and order of Russian enterprise transition to international accounting standards (IAS).
Key words
IFRS, accounting, standard, finance, reporting.
The analysis of history of IFRS introduction in Russia, and also world experience show that development of accounting and the reporting has to happen in close connection with changes of an economic situation in the country and answer to character and a level of development of an economic mechanism. The unjustified tightening of processes of transformation of accounting and the reporting is inadmissible. At the same time speeding up of changes in accounting and the reporting out of communication with changes in an economic mechanism and real functioning of market institutes can lead to decrease in a quality of financial information in economy, discredit of IFRS, and also to weakening of financial discipline. Besides, transition to IFRS demands time for practical working off of new methods and procedures of collecting and information processing.
Necessary condition of broad application of IFRS in economy of the Russian Federation is creation of the infrastructure providing use of these standards in regulation of accounting and the reporting with directly managing subjects. Basic elements of this infrastructure are:
• legislative recognition of IFRS in the Russian Federation;
• approval procedure of IFRS;
• mechanism of generalization and distribution of application experience of IFRS;
• official transfer order of IFRS into Russian;
• quality control of the accounting reports prepared on IFRS, including audit;
• training in application of IFRS.
For active application of IFRS in the Russian Federation value has legislative recognition. In particular, the consolidated financial statements prepared on IFRS, the status of one of types of the official reporting has to be given. The procedure purpose of approval of each IFRS (including explanations) - their inclusion in system of regulations of the Russian Federation.
The mechanism of generalization and distribution of experience of application of IFRS is important for consecutive and uniform use of standards by managing subjects and as result for comparability of financial information on them. Such mechanism assumes, in particular, existence of various information and methodical materials on application of IFRS which have advisory nature.
Developers of IFRS believed that opinions accepted in the national account upon transition to IFRS shouldn't be different, as there is one object of the account, and applied standards don't influence objectively on object of the account. Of course, influence of tax accounting on the accounting reports made on some national standards, for example, by Russian isn't considered. In this regard the Russian companies need to deviate from the specified requirement of IFRS 1 and to reflect operations proceeding from an independent professional look which in the Russian conditions can differ from applied for drawing up the national reporting.
Международный научный журнал «СИМВОЛ НАУКИ»_№4/2015_ISSN 2410-700X
The first way is transformation of the Russian accounting reports. However thus it is impossible to make the reporting in short terms as it is originally necessary to prepare it on RAS. Besides, this method excludes possibility of expeditious control of reverse indicators and the appeal to analytics according to IFRS. The second way is maintaining the continuous accounting of all economic operations for IFRS in parallel taking into account on RAS. Such approach gives the chance of the operational appeal to analytics of any level that is important for reporting preparation. However it is a complex challenge from the methodological point of view, especially for the large organizations as it is necessary to apply the International standards to each economic operation. Thus there is a need constantly to verify data of RAS with IFRS about completeness of the account.
The third way is periodic translation of data of the Russian account in separate registers with the subsequent adjustments. The method of translation is economical and available, but quite high risks are connected with it, quality of result depends on performers. The parallel account is expensive, software are imperfect. Thus it is necessary to define optimum frequency of the translation, chosen registers of information etc. that is far not a trivial problem. Besides, when using this method of transformation is carried out gradually. At first separate blocks, for example creation of the service making the reporting on IFRS, are realized. Then process becomes complicated, the number of carried-out functions increases, and the organizational structure is gradually improved. Such slowed-down process not always meets requirements of the organization. In this regard reporting formation for any date and recovery of information of totals to the primary source are impossible.
It is necessary to notice that the relation in the organization to RAS and IFRS in many respects depends on the management as consumers of this reporting. If the vertical of consumers of the reporting of RAS is built quite up, is defined by the legislation of the Russian Federation and is traditional for the management and accounting services, the vertical of consumers of the reporting on IFRS is formed generally by standards of corporate governance. For many organizations such standards are new, corporate governance in them is imperfect, and, respectively, consumers of the reporting on IFRS aren't ready to its understanding and use. As a result heads of many organizations ignore the reporting on IFRS, without attaching it practical significance, and don't use in the work.
Relative novelty of IFRS for Russia causes also a personnel problem. On the one hand, in many organizations there aren't enough the experts, capable to prepare the reporting on IFRS in established periods with acceptable quality, on the other hand, there is an objective process of change of shots. It forces many organizations to refuse introduction of IFRS or to incur additional expenses on preparation or involvement of necessary experts. Features of formation of domestic business caused its sensitivity to distribution of internal information, especially financial character. The problem of introduction of IFRS is connected with time factor. Usually introduction of IFRS happens in two stages. In the beginning auditors who at the end of the reporting period take data from accounting reports on the Russian standards are attracted and start transforming on IFRS. Then resort to other auditors services which in turn check the shifted reporting and certify it. Thus, all procedure can occupy very long period. As a result for the organization derivative problems, among which are:
• lack of qualified personnel that results in need of increase of expenses on involvement of the qualified experts and auditors;
• labor input and high cost of transformation of the reporting, conducting to growth of constant
expenses;
• low relevance of the reporting at the expense of addition to the period of a delay of accounting data of time for transformation and adjustment of data; formality of the reporting. It is connected with that algorithms of drawing up the reporting while employees and procedures of corporate governance remain at former level improve only. In fact, figures on paper change only, not the company itself. For this reason the reporting on IFRS is regarded by many as "a tax on publicity", instead of as a real control facility.
With introduction of IFRS are connected not only problems of improvement of the mechanism of the Russian system of accounting and audit and existence of the corresponding market infrastructure (the markets by types of assets, development of system of estimates, etc.), but also a problem of change of legislative base. Now the problem of quality of accounting reports came out on top. For the companies making the reporting on the International standards, the great value has its independent confirmation by the auditor. Thus requirements of the International standards regarding estimation of cost of assets differ from RSA requirements, and for reporting preparation on IFRS it is necessary to estimate assets at fair value.
CONCLUSION
Международный научный журнал «СИМВОЛ НАУКИ»_№4/2015_ISSN 2410-700X
It was concluded that successful implementation of the transition process in its implementation should be interested in not only the state but also economic entities. Accounting change for any enterprise is always connected with big expenses. In the conditions of market economy each commercial organization seeks for profit extraction therefore the incurred expenses have to be compensated by future profit on application of the international standards. Otherwise the organizations will slow down transition process as they strive to minimize the costs associated with the change of accounting and financial reporting, to the detriment of the quality of the information provided. REFERENCES:
1. Trubakova L., International Financial Reporting Standards, www.rusconsult.ru/
2. Rubtsova E., Transition to IFRS: typical problems, nsfo.ru/
3. Soldatov A., Kuzmin A., II Finance director, 2011.
4. Criteria of an assessment of possibility of drawing up by a certain circle of managing subjects of the individual reporting directly on IFRS, the report of the academy of treasury and budget, 2012.
5. Guide to carrying out transformation of financial statements, PwC, 2012.
© А.С. Белоусова, В.В. Скалкин, 2015
УДК 338
Александрова Светлана Игоревна
студентка, РГЭУ РИНХ г. Ростов-на-Дону, РФ, E-mail: 9SVI99@gmail.ru
ПРОГРЕССИВНЫЕ МЕТОДЫ УПРАВЛЕНИЯ ЗАТРАТАМИ И ПУТИ ИХ ПРИМЕНЕНИЯ В
РОССИЙСКОЙ ПРАКТИКЕ
Аннотация
Рассмотрены прогрессивные методы управления затратами, такие как стандарт-кост, директ-костинг и ABC-метод. Дана краткая характеристика каждого метода, а также представлены преимущества и недостатки их применения. Особое внимание уделено направлениям применения рассмотренных методов в российских организациях.
Ключевые слова
Управление затратами, методы управления затратами, метод «стандарт-кост», метод «директ-
костинг», ABC-метод.
Успешная деятельность любой организации в условиях рыночной экономики в большинстве своем зависит от ее конкурентоспособности. Наиболее конкурентными являются те организации, которые эффективно управляют своими затратами, ведь от затрат зависит будущая прибыль фирмы. А чем больше прибыль, тем больше денежных средств направляется на развитие предприятия и повышение эффективности самого производства. То есть умение правильно организовать управление затратами является основополагающим фактором благополучного функционирования фирмы.
В целом управление затратами подразумевает под собой воздействие на них с целью улучшения результатов деятельности предприятия, достижения высокого экономического результата посредством оптимального соотношения доходов и расходов [3, с.131].
В настоящее время накоплена научная база касательно различных методов управления затратами. Но с развитием экономики и переходом к рыночному типу функционирования предприятий появилась необходимость в актуальных методах управления затратами.
Для создания наиболее эффективного управления организациям необходимо разделить затраты по различным классификационным признакам, что позволит руководителям принимать наиболее рациональные для организации решения. Такой подход позволяет не только планировать будущие затраты, но и более точно их анализировать, а посредством соотношения одних затрат с другими определять их влияние на себестоимость и рентабельность.
