Investments in Subsidiaries As a Key Audit Matter

Sotnikova, Lyudmila

doi:10.12737/1998-0701-2022-8-4-10-17

Cited by 3 publications

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“…Объект «финансовые вложения» соответствует лишь части финансовых активов по МСФО. 12 ФСБУ 19/02 «Учет финансовых вложений» определяет условия признания финансовых вло жений и их состав. Акции и доли обществ с ограниченной ответственностью являются долевыми финансовыми активами, представляющими совокупность корпоративных прав участников обществ.…”

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Peculiarities of interpretation of transactions with shares and shares of other

Tkachuk

2024

jour

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The subject of the article is the peculiarities of interpretation of transactions related to financial investments in shares and shares of limited liability companies. The methodological basis of the study is analysis, synthesis, deduction, scientific abstraction and generalization of the results obtained. The study is based on an analysis of domestic federal accounting standards, international financial reporting standards, as well as economic literature on the topic. The article highlights terminological inconsistencies in relation to the name of assets reflecting financial investments in shares and shares of other organizations both within Russian standards and between Russian standards and IFRS. The author presents the relationship between the classifications of investments in shares and shares of other organizations with their presentation in the balance sheet and the way their value changes. A proposal has been made to introduce a classification for financial instruments based on a risk–based approach. The article analyzes regulatory documents in order to substantiate their inconsistency and inconsistency in relation to the classification of assets to improve the usefulness of reporting data provided to external users. The choice of a more objective classification of assets for external users to improve the usefulness of reporting information is justified.

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“…11 Приказ Минфина России от 15.11.2019 № 180н . 12 Дружиловская, Т.Ю. Современные проблемы учета финансовых инструментов организаций / Т.Ю.…”

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Peculiarities of interpretation of transactions with shares and shares of other

Tkachuk

2024

jour

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Audit Peculiarities of Financial Statements of Public Joint-stock Companies

Brovkina

2022

Auditor

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The article focused on the audit features of financial statements of public joint-stock companies, including: auditing the compliance with the requirements of joint-stock legislation for the organization of internal control and audit in PJSC; requirements for the content of the audit report prepared on the results of the audit of the financial statements of such companies, as well as the practical aspects of meeting these requirements.

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Digital Audit Results As a Method to Increase Audit Transparency

Brovkina

2022

Auditor

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The article is focused on the issue of creating a high level of qualification of audit agreements based on the results of verifying the authenticity of the accounting (financial) value of socially significant organizations, including public shareholders of companies. The checks of the elements of audit access to other services are described, which allows to create a transparent base for monitoring the quality of the audit in the external control process.

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Investments in Subsidiaries As a Key Audit Matter

Cited by 3 publications

References 1 publication

Peculiarities of interpretation of transactions with shares and shares of other

Peculiarities of interpretation of transactions with shares and shares of other

Audit Peculiarities of Financial Statements of Public Joint-stock Companies

Digital Audit Results As a Method to Increase Audit Transparency

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