Saldo.ru

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14/06/2010

" " 6, 2010






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, 05.11.09 114.

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This article presented to the reader summary of the basic changes in the organization of the accounting of the Treasury municipalities assets which have concerned the budget accounting of treasury assets, the order of drawing up of the regulated accounting and statistical reporting.
Key words: the Treasury municipalities, the budget accounting, features of the account, the regulated budgetary reporting, amortization, overestimation, revaluation, position accounting.


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The article is devoted to update the processing speed and delivery of accounting information in managing a modern enterprise. Consider the need for a corporate information system to meet modern standards of management, capable to inform the user about the state of facilities management with a quantitative and value terms, to ensure that all interested parties a single information tool, as a practical application allows to enter the centralization of accounting data streams into a single system.
Key words: corporate accounting, accounting information, management, transaction.


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The article considers accounting treatment of treasury bonds at the company operating in the Republic of Kazakhstan. It describes the methodology of bond cost calculation at initial recognition. It also gives examples of calculation of amortised costs of bonds with discount/ premium and distribution of interest income/ expenses in time within maturity period.
Key words: types of financial assets, recognition and measurement, calculation of amortised cost of bonds and recognition in accounting books in accordance with IFRS.


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It was considered the matter of financial investments and shown their common, specific and individual factors as financial assets. Also it was determined their interrelation with financial obligations and equity instruments for the purpose of financial accountancy.
Key words: financial investments, financial assets, non-financial assets, financial liability, equity instruments, receivables and payables, cash.


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