Currently, one of the most pressing problems of accounting in our country is bringing the current accounting and reporting system in line with the requirements market economy and international standards. Therefore, the study of the experience gained in this area in foreign countries as well as the provisions and requirements of international standards is of particular importance.
In accordance with the Resolution of the Council of Ministers of the Republic of Belarus dated May 4, 1998 No. 694 "On the state program for the transition to international standards accounting in the Republic of Belarus "approved the state program and measures for its implementation, the implementation of which to some extent ensured the comparability of accounting and reporting indicators in our republic with the corresponding indicators of other countries. The implementation of the program requires study and implementation internationally recognized standards, standards and directives of accounting and reporting.
The financial statements consist of approved reporting forms, annexes and explanatory material. International standards are used in reporting by commercial industrial and other enterprises.
An enterprise can prepare financial statements for use by managers of all levels of management using different techniques and methods, but for external users it must comply with international standards.
In each country, compiling financial statements carried out on the basis of instructions approved by the relevant regulatory authorities included in national standards.
The Generally Accepted Accounting Principles (GAAP) originated in the United States in the first half of the 30s, then were recognized in Canada, England, Italy and other countries. GAAP in each country was different, but still provided a certain uniformity in approaches to accounting and financial reporting. They helped to improve the reliability and comparability of reporting data, as well as the confidence of information users in enterprises.
But gradually GAAP was supplanted by international accounting and reporting standards, which were developed taking into account the requirements of generally accepted accounting principles. They reflected the new requirements for accounting and reporting in the context of current developments in the development of the economy of enterprises in many countries.
International financial reporting standards are developed and approved by the Committee for International Financial Reporting Standards (IASB), which was created in 1973. During its existence, a complex system has been created, numbering 40 standards.
The IASB develops international financial reporting standards for their subsequent use in all countries of the world. The main task of the Committee is to harmonize the various accounting standards adopted in different countries.
International standards do not distort the national standards and guidelines adopted in a particular country. Members of the IASB strive to convince the relevant state organizations in the advantages of using international financial reporting standards, since their use has great importance... As a result of their application, the quality and comparability of accounting and reporting indicators increases, and the significant impact of accounting on the development and strengthening of the economy in all countries of the world increases.
The activities of the IASB are coordinated by the Board, which leads the International Advisory Group, created in 1981. The Board includes representatives of accounting organizations from 13 countries and 4 other organizations interested in high-quality and reliable financial reporting. The members of the International Advisory Group are representatives of various organizations: the International Federation of Stock Exchanges, the International Chamber of Commerce, International Banking Associations, the World Bank, the International Accounting Standards Council, etc. In addition, the Organization for the Economic Community and Development (OECA) and the United Nations Center for Transnational Corporations (INSTC) act as observers.
International Financial Reporting Standards are used as benchmarks by national and regional state and public professional organizations when developing accounting and reporting standards. National organizations of some countries use International Financial Reporting Standards after appropriate adaptation to national accounting requirements. Other countries use international accounting standards to detail their national requirements. In some countries, the requirements of international accounting standards are included in national standards.
International financial reporting standards are applied by about 40 thousand transnational corporations, which include more than 200 thousand enterprises in many countries of the world.
The exception is the US and Canadian exchanges, which apply their US Generally Accepted Accounting Principles (GAAP).
GAAP is an accounting system that is fully compliant with International Standards (LAS), and on a number of issues, GAAP contains more detailed accounting methodology than international standards.
However, the International Accounting Standards Committee has an arrangement with the International Organization of Commissions on securities on the preparation of a set of standards that can be applied by all companies with an international share price.
International standards are used by the countries of the European Union as a basis for harmonizing the financial reporting of these countries. National financial reporting standards of the countries of the European Union and others legislative documents on financial reporting issues were developed in accordance with the Fourth EEC Directive of July 26, 1978, which sets requirements for the countries of the community for the preparation of all forms of reporting.
Wide use European countries international financial reporting standards will allow in the near future to abandon the application of European directives on accounting and reporting. The CIS countries, including the Republic of Belarus, also conduct great job to bring their national accounting and reporting standards in line with the requirements of international standards.
Many countries associate the development and improvement of accounting and financial reporting with the use of international standards, which contributes to the development of national approaches to reporting standardization, and allows users to interpret it correctly.
10. The financial statements must reliably represent financial position, financial results activities and movement Money companies. Appropriate application of International Financial Reporting Standards, with additional disclosure as necessary, in virtually any circumstance will result in the financial statements providing a fair presentation.
11. A company whose financial statements comply with International Financial Reporting Standards must disclose this fact. Financial statements should not be presented as complying with International Financial Reporting Standards if they do not comply with all the requirements of each applicable Standard and each applicable interpretation of the Standing Interpretation Committee.
12. Inappropriate accounting practices cannot be corrected by disclosure of applicable accounting policies, no notes or explanatory material.
13. In extremely rare circumstances, when management concludes that compliance with the requirements of the Standard would be misleading, and therefore a departure from a requirement is necessary to achieve a fair presentation, an entity should disclose:
(a) the fact that management has concluded that the financial statements present fairly the financial position, financial performance and cash flows of the entity;
(b) the fact that the financial statements comply with applicable International Financial Reporting Standards in all material respects, other than departing from a Standard in order to achieve fair presentation;
(c) The standard from which the entity has departed, the nature of the departure, including the accounting treatment that the Standard would require, the reasons why such accounting would be misleading, and the accounting treatment adopted; and
(d) the financial impact of the departure on the entity's net profit or loss, assets, liabilities, equity and cash flows in each of the periods presented.
14. The financial statements are sometimes described as “based on” or “meeting significant requirements”, or as “in conformity with the accounting requirements” of International Financial Reporting Standards. Moreover, there is often no additional information not provided, although it is clear that significant disclosure requirements, if not accounting requirements, have not been met. Such statements are misleading because they diminish the reliability and intelligibility of the financial statements. In order to ensure that financial statements that claim to comply with International Financial Reporting Standards meet a standard required by users around the world, this Standard includes an overarching requirement that the financial statements must present a fair presentation, guidance on how to comply with the requirement for a true representation, and additional guidance to determine the extremely rare circumstances in which a derogation is necessary. It also requires clear disclosure of the circumstances giving rise to the derogation. The existence of different national standards alone is not sufficient to justify a departure in financial statements prepared using International Financial Reporting Standards.
15. In virtually all circumstances, fair presentation is achieved by compliance with applicable International Financial Reporting Standards in all material respects. Faithful performance requires:
(a) selecting and applying accounting policies in accordance with paragraph 20;
(b) presenting information, including accounting policies, in a manner that provides relevant, reliable, comparable and understandable information; and
(c) providing additional disclosures when the requirements in International Financial Reporting Standards are insufficient to enable users to understand the effect of specific transactions or events on the financial position and financial performance of an entity.
16. In extremely rare circumstances, the application of a particular requirement in an Australian Accounting Standard may lead to misleading financial statements. This can only be the case when the accounting treatment required by the Standard is clearly inappropriate and therefore a fair presentation cannot be achieved either by applying the Standard or only through additional disclosures. A derogation is not permissible simply because a different accounting treatment also provides a fair representation.
17. When assessing the need for a derogation from a specific requirement in an IFRS, the following should be considered:
(a) the purpose of the requirement and why that purpose has not been achieved or is not appropriate in the particular circumstances; and
(b) how the circumstances of the company differ from those companies that follow the requirement.
18. As circumstances requiring derogation are expected to be extremely rare and the need for derogation will be subject to significant controversy and subjective judgment, it is important that users are aware that the company's reporting does not comply with International Financial Standards. reporting in all material respects. It is also important that users are provided with sufficient information to enable them to make an informed judgment about whether a derogation is necessary and to calculate the adjustments that would be required to bring the reporting in line with the Standard. The IASB will monitor cases of non-compliance that are brought to its attention (for example, by companies, their auditors and regulators) and will consider the need for clarification through interpretations or amendments to the Standards so that derogation is only necessary in extremely rare cases.
19. When, as specified in this Standard, an International Financial Reporting Standard is applied prior to its effective date, that fact shall be disclosed.
Accounting policy
20. The management of the company shall select and apply the accounting policies of the company in such a way that all financial statements comply with all the requirements of each applicable International Accounting Standard and Interpretation of the Standing Interpretations Committee. In the absence of a specific requirement, management shall establish a policy to ensure that financial statements are provided with information that:
(a) is relevant to user decision-making needs; and
(b) is reliable in that it:
(i) fairly presents the results and financial position of the entity;
(ii) reflects the economic content of events and transactions, and not just their legal form;
(iii) neutral, that is, free from bias;
(iv) prudent; and
(v) complete in all material respects.
21. Accounting policies are specific principles, frameworks, conditions, rules and practices adopted by a company for the preparation and presentation of financial statements.
22. In the absence of a specific International Financial Reporting Standard and the interpretation of the Standing Interpretation Committee, management uses its judgment to develop accounting policies that provide the most useful information for users of the company's financial statements. In making this judgment, management considers:
(a) requirements and guidance in HKSAs that address similar or related issues;
(b) the criteria for the definition, recognition and measurement of assets, liabilities, income and expenses set out in the IASB Financial Reporting Principles; and
(c) decisions of other standard-setting bodies and accepted industry practice to the extent and only to the extent that they comply with points (a) and (b) of this section.
Standardization as one of the tools of a quality management system is aimed at streamlining in a specific area by establishing provisions for universal and repeated application in relation to actual and potential tasks.
Standard is a normative document developed on the basis of the agreement of the majority of interested parties and approved by a recognized body (or enterprise), which establishes general principles, characteristics, requirements and methods related to certain objects of standardization, aimed at streamlining and optimizing work in a particular area.
Quality management standards define:
- additional requirements for technical specifications for products;
- requirements for the elements necessary for inclusion in the quality system;
- general requirements that do not depend on industry or regional specifics;
- progressive norms, methods, requirements for product development;
- single technical language;
- unification of the most important technical characteristics products;
- standard series and typical designs products;
- a system of classifiers of technical and economic documentation of the reliability of reference data.
The Russian standardization system must be coordinated (harmonized) with international and regional systems and ensure the protection of the interests of consumers and manufacturers. The concept of a standardization system should be aimed at forming a fund of standards that meets the following principles:
- repeatability (determination of the range of objects to which things are applicable that have common property);
- variance (variety of varieties of standard elements included in the standardized object);
- consistency (creation of a system of interconnected standards);
- interchangeability (provides for the assembly or replacement of unified (identical) parts made in different places).
With the aim of developing a uniform approach to resolving the issue of quality management, eliminating differences and harmonizing requirements for international level Technical committee The International Organization on standardization (ISO) has developed the 9000 series standards, which are accepted for use in the territory Russian Federation:
ISO 9000-94 - Standards for general quality management and quality assurance. The main purpose of the standard is to help an enterprise in the selection and application of ISO 9000 standards. The standard also contains a number of conceptual provisions on modern systems quality.
GOST R 9001-96: Quality systems. A quality assurance model for design, development, production and service.
GOST R 9002-96: Quality systems. Quality assurance model in production, installation, service.
GOST R ISO 9003-96: Quality systems. Quality assurance model for final inspection and testing.
Currently, the State Standardization System of the Russian Federation (GSS) has been formed, which regulates the procedure for the formation and dissemination of standards. The GSS includes 5 fundamental standards governing the processes:
1. Р1.0-1.5-92 GSS RF "Basic Provisions".
2. Industry standards (OST).
3. Technical conditions(THAT).
4. Enterprise Standards (STP).
5. Standards of scientific and technical societies (STO).
Standards can be foundational:
- for products and services;
- on the processes and methods of control, testing, measurements, analyzes.
The GSS RF also includes a set of other fundamental standards:
- GOST R1.2-92 GSS RF. The order of construction, presentation and dissemination (development) of state standards.
- GOST R1.4-93 GSS RF. Industry standards, enterprise standards, standards of scientific and technical, engineering societies and other public associations. General Provisions.
- GOST R1.5-92 GSS RF. General requirements to the construction, presentation, design and content of standards.
- GOST R1.8-95 GSS RF. The procedure for the development and application of interstate standards.
- GOST R1.9-95 GSS RF. The procedure for labeling products and services in compliance with state standards.
- GOST R1.10-95 GSS RF. The procedure for the development, adoption, registration of rules and recommendations for standardization, metrology, certification and information about them.
International (regional) standard (GOST R) adopted by the International (regional) organization for standardization. By the decision of the UN in 1946, the International Organization for Standardization (ISO) was created, the main activity of which is the development of international standards and assistance in the development of standardization. The International Electrotechnical Commission (IEC), the International Organization of Legal Metrology (OIML), the European Organization for Quality (EOC), international Conference for Accreditation for Standardization in Electrical Engineering (CENELEC), European Organization for Testing and Certification (EOIS).
The interstate standard (GOST) has been adopted by the states that have acceded to the Agreement on the Conduct of a Coordinated Policy in the Field of Standardization, Metrology and Certification. Interstate standards are regional standards.
In order to ensure state protection of the manufacturer and consumer of the Russian Federation and the competitiveness of domestic products (services), GOSTs may establish changes in certain requirements for the future, ahead of the possibilities traditional technologies and predictable innovations. With the introduction of the law of the Russian Federation on consumer protection within the framework of the Gosstandart of the Russian Federation, work began to be carried out on mandatory certification of goods, works and services, and a GOST R certification system was created. This system may include enterprises, institutions and organizations, regardless of their form of ownership, as well as public organizations... The Product Certification Committee of the International Organization for Standardization defines product certification as the act of a third party proving that an identified product, process or service complies with a specific standard or other normative document (ISO / IEC-2).
Certification works are based on:
- selection of criteria for assessing the conformity of product quality to the interests of consumers;
- the choice of a standardization system depending on the authority of the certification body (its impartiality, competence, equipment reliability);
- stability technological process production of products regardless of the results of testing and certification.
Certification can be:
1) mandatory - for those product quality parameters that regulate protection environment, product consumer safety;
2) voluntary - with the aim of improving the climate of trust between suppliers and consumers of products and increasing their competitiveness.
Rice. 10.1. Certification procedures (Sklyarenko V.K., Prudnikov V.M., Akulenko N.B., Kucherenko A.I. )
A certificate of conformity is a document confirming the compliance of certified products with the established requirements. The certificate can be issued directly by the manufacturer (self-certification) or by a third party.
Thus, the protection of the rights of consumers and producers in many countries is clearly defined by law. In Russia, only the first laws have been adopted, in particular: on standardization, on consumer protection, on certification of products and services, on ensuring the uniformity of measurements.
Conformity marks registered in accordance with the established procedure in this certification system confirm the conformity of products to the established requirements.
When implementing a product policy in market conditions, the seller must decide whether he will assign his product a brand, trademark or service marks, as well as bar codes and names of places of service of the product, their creation, purpose and consumer properties of the product. These are, of course, additional costs, but they are paid off by the guarantees of protection.
A mark (emblem) that can be identified (symbol, image, distinctive coloring or specific line design). A trademark is a trademark or part of it that protects exclusively the rights of the seller (consumer) to use the brand name (the emblem of a lion, a rabbit, etc.).
Brand names allow the buyer to navigate the market by buying what is already verified or known. In a number of cases, new products are produced under the old brand name, which has proven itself and inspires a certain degree of confidence in the quality of the products of well-known companies in the consumer. In world practice, it is used a large number of types of trademarks: moving, sound, visual, combined, complex (complex), logo (verbal), olfactory, volumetric, descriptive, plastic, light, color, etc. Future trademark owners should know these types in order to correctly form the requirements for your trademark.
The bar code, developed by the International EAN Association in Brussels, is an 8- or 13-bit code: country, manufacturer, product code and control number. The Russian code for the export product is set in the range 460–469. However, in the practice of barcodes of products, there are a lot of fakes that have nothing to do with reality. If necessary, only the specialists of the UNISCAN Association for Automatic Identification can correctly read (determine) the barcode information.
Documentary confirmation by the authorized body of the right to use the conformity mark is carried out by issuing a license. Licensing is the issuance of the right of permission for a certain period government bodies for the conduct of certain types of economic activity within the framework of the current legislation (in production, educational institutions, trade, banking, industries, foreign economic activity, etc.), as well as the requirements of GOST RF and international standards.
QUALITY AND COMPETITIVENESS OF PRODUCTS.
TAXATION OF THE COMPANY
Issues related to taxation of an enterprise are the subject of the discipline "Taxes and Taxation", which is studied in parallel to the discipline "Economics of the organization". Therefore, in this lecture course, these issues are not considered.
“Quality is the set of properties and characteristics of a product or service that give them the ability to satisfy conditioned or implied needs (formulation of ISO International Standard 8402). "Quality is a set of product properties that determine its suitability to meet certain needs in accordance with its purpose" (the wording of GOST "Product quality management. Basic concepts. Terms and definitions").
Quality is a relative concept that involves comparison with a certain standard. The standard legitimizes a certain set of properties and characteristics (standards only for a certain period of time.
Quality indicators:
1. Indicators of purpose, which characterize the main functional value of the beneficial effect from the operation of the product
2. Indicators of manufacturability - indicators of opportunity rational use materials, main production assets, production time.
3. Indicators of standardization and unification. Products are divided into standard, unified and original. For production and operation, standardized and unified products are preferable.
4. Economic indicators, which characterize the degree of ease of use of the product.
5. Indicators of transportability.
6. Aesthetic indicators.
7. Patent and legal indicators that characterize the degree of patent purity of products.
8. Environmental indicators, etc.
The competitiveness of a product is relatively related to quality. Competitiveness is understood as the conformity of goods to the conditions and requirements of the market. It is determined only by those properties that are of interest to a given group of buyers (consumers of a given product). Thus, more quality goods may be less competitive, and while the quality of the product remains unchanged, its competitiveness may change over time.
A standard is a normative document that establishes general principles, characteristics, requirements and methods.
The object of standardization is products with the prospect of reusability or reproduction. The standards establish the requirements for the products that make it possible to consider these products to be of high quality. Standards can be both advisory and mandatory.
System of RF standards.
Standards provisions state system RF standardization is applied by all enterprises, regardless of their form of ownership. Standards are subject to mandatory implementation if it is related to the safety of people, their property, environmental protection, etc. Mandatory for use are the requirements of the standards that are included in contracts for the production and supply of products, the requirements provided for by legislative acts of the Russian Federation, etc.
Regulations on standardization, acting in the Russian Federation:
1. State standards RF (GOSTs).
2. Industry standards (OSTs).
3. Technical conditions (TU).
4. Enterprise standards.
5. Standards of scientific and technical societies, other public organizations.