Currently, one of the most pressing problems of the Buch-Galtic Accounting in our country is to bring the current accounting and reporting system in accordance with the requirements market economy and international standards. Therefore, the study of experience gained in this field in foreign countriesAs well as 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 of May 4, 1998 No. 694 "On the State Program of Transition to International Standards accounting In the Republic of Belarus "approved the State Program and Events for its implementation, the implementation of which to some extent ensured the comparability of accounting and reporting indicators in our republic with the relevant indicators of other countries. The implementation of the program requires studying and implementing international recognized standards, standards and accounting and reporting directives.
Financial statements consist of approved reporting forms, applications and explanatory material. International standards are used in the preparation of reporting by commercial industrial and other enterprises.
The company may amount to financial statements to use it by the managers of all levels of management with different methods and methods, but it must meet international standards for external users.
In each country, drawing up financial statements It is carried out on the basis of instructions approved by the relevant regulatory authorities included in national standards.
The generally accepted principles of accounting (GAAP) originated in the United States in the first half of the 30s., Then were recognized in Canada, England, Italy and other countries. The GAAP in each country was distinguished, but still provided a certain unity in approaches to accounting and financial statements. They contributed to increasing the reliability and comparability of reporting data, as well as the confidence of users of information to enterprises.
But gradually the GAAP was supplanted by international standards of accounting and reporting, which were developed taking into account the treasures of generally accepted accounting principles. They reflected new requirements for accounting and reporting in terms of current phenomena in the development of the economies of enterprises of many countries.
International Financial Reporting Standards are developed and approved by the Committee of International Financial Reporting Standards (CMFO), which was created in 1973. During the existence, a comprehensive system has been created, numbering 40 standards.
KMSFO is developing international financial reporting standards for their subsequent use in all countries of the world. The main task of the Committee's activities is the harmonization of various accounting standards adopted in various countries.
International standards do not distort national standards and instructions adopted in a specific country. CMSFO members seek 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, the significance of the development and strengthening of the economy in all countries of the world increases.
The activities of the CMSFO are coordinated by the Council, which manages the international advisory group established in 1981, the Council includes representatives of accounting organizations 13 countries and 4 other organizations interested in high-quality and reliable financial statements. Members of the International Consultative Group are representatives of various organizations: the International Federation of Stock Exchanges, the International Chamber of Commerce, International Banking Associations, the World Bank, the Council of International Accounting Standards, etc. In addition, the organization of the Economic Community and Development (OES), the United Nations Center for Transnational Corporations (INSTAN), are the organization of the Economic Community.
International Financial Reporting Standards are used as landmarks 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 their 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 apply about 40 thousand transnational corporations, which include more than 200 thousand enterprises in many countries of the world.
The exception is the stock exchanges of the United States and Canada, which apply their generally accepted principles of US accounting (GAAP).
GAAP is an accounting system that is fully compatible with international standards (LAS), and for a number of GAAP issues contain a more detailed metering methodology than international standards.
However, the International Financial Reporting Standards Committee has an agreement with the International Organization of Commissions securities On the preparation of a set of standards that will be able to apply all companies with an international stock quotation.
International standards are used by the European Union European countries as a basis for the harmonization of the financial statements of these countries. National Financial Reporting Standards of European Union countries and others legislative documents On financial reporting issues developed in accordance with the Fourth EEC Directive of July 26, 1978, which establishes the requirements for the countries of the Community to compile all forms of reporting.
Wide use european countries International Financial Reporting Standards will allow in the near future to abandon the use of European accounting and reporting directives. CIS countries, including the Republic of Belarus, are also held big work To bring its national accounting standards and reporting in line with the requirements of international standards.
The development and improvement of accounting and financial statements Many countries are associated using international mill-darts, which contributes to the development of national approaches to reporting standardization, and users can correctly interpret it.
10. Financial statements should be reliably submit financial position, financial results Activities and traffic money Companies. Proper application of international financial reporting standards with additional disclosure, if necessary, in fact, under any circumstances leads to the fact that financial statements ensures a reliable representation.
11. The company, the financial statements of which meets international financial reporting standards, should disclose this fact. Financial statements should not be submitted as relevant to international financial statements, if it does not meet all the requirements of each applicable standard and each applicable interpretation of the Standing Committee on Interpretation.
12. Accounting procedure that does not apply to the proper order cannot be corrected or the disclosure of the applied accounting Policynor notes or explanatory materials.
13. In extremely rare circumstances, when the management comes to the conclusion that compliance with the requirements of the standard will be misleading, and therefore the retreat from some requirement is necessary to achieve a reliable view, the company must disclose:
(a) the fact that the leadership concluded that financial statements are reliably representing the financial position, financial results and cash flow of the company;
(b) the fact that financial statements complies with applicable international financial statements standards in all significant aspects, with the exception of retreat from some standard in order to achieve a reliable submission;
(c) the standard from which the company retreated, the nature of the retreat, including the accounting procedure, which would be required by the standard, the reasons for which such an accounting procedure would be misleaded and the adopted accounting procedure; and
(d) financial impact of retreat on net profit or loss of the company, its assets, commitments, capital and cash flow in each of the presented periods.
14. Financial statements are sometimes described as "based on" or "relevant to significant requirements", or as "in accordance with the accounting requirements" of international financial statements. At the same time often no for more information It is not given, although it is clear that significant disclosure requirements, if not even accounting requirements, are not observed. Such statements are misleading, as they inflict the reliability and understandability of financial statements. In order to ensure that financial statements in which the compliance with the International Financial Reporting Standards, has met the standard necessary users all over the world, this standard includes a comprehensive requirement that financial statements should give a reliable performance, guidance on how to perform Requirement of a reliable idea, and additional instructions to determine extremely rare circumstances in which the retreat is necessary. It also requires a clear disclosure of the circumstances causing a retreat. The presence of different national standards in itself is not sufficient to substantiate the retreat in the financial statements prepared using international financial statements.
15. In fact, under any circumstances, a reliable representation is achieved by compliance with applicable international financial reporting standards in all material relations. Reliable performance requires:
(a) selection and application of accounting policies in accordance with paragraph 20;
(b) information presentation, including accounting policies, thus ensures relevant, reliable, comparable and understandable information; and
(c) Submission of additional disclosures in cases where requirements in international financial reporting standards are insufficient in order to allow users to understand the impact of specific operations or events on the financial position and financial performance of the company.
16. In extremely rare circumstances, the application of some particular requirement in the International Financial Reporting Standard may lead to the fact that the financial statements becomes misleading. This can only take place when the order of accounting required by the standard is clearly not suitable, and therefore it is impossible to achieve a reliable view to be achieved by the use of the standard or only through additional disclosure. The retreat is not permissible for the reason that the other accounting order also provides a reliable representation.
17. In assessing the need to derogate from a specific requirement in the International Financial Reporting Standard, the following should be taken into account:
(a) the purpose of the requirement and why this goal is not achieved or is not relevant in specific circumstances; and
(b) How the company's circumstances differ from those companies that follow the requirement.
18. Due to the fact that the circumstances requiring retreat will be expected extremely rare, and the need to retreat will be the subject of significant disputes and subjective assessment, it is important that users are aware that the company's reporting does not comply with international financial standards Reporting in all significant relationships. It is also important that users receive sufficient information that allows them to make an informed judgment that the retreat is necessary and to calculate the adjustments that would be required to bring reports to compliance with the standard. KMSFO will track cases of inconsistencies to which his attention is attracted (for example, by companies, their auditors and regulatory authorities), and will consider the need to clarify through interpretations or amendments to standards, so that the retreat is necessary only in extremely rare cases.
19. When, in accordance with the specific reservations in this standard, the International Financial Reporting Standard applies to the date of entry into force, this fact must be disclosed.
Accounting policy
20. The company's management should choose and apply the company's accounting policy in such a way that all financial statements comply with all the requirements of each applicable international standard of financial statements and interpretation of the Permanent Interpretation Committee. In the absence of a specific requirement, the management should develop a policy provision in the financial statements of information, which:
(a) appropriate for the needs of users when making decisions; and
(b) reliably in the fact that it is:
(i) reliably represent the results and financial position of the company;
(ii) reflects the economic content of events and operations, and not just their legal form;
(iii) neutral, that is, free from bias;
(iv) caution; and
(v) complete in all significant relationships.
21. Accounting policies are specific principles, basics, conditions, rules and practices adopted by the company for the preparation and submission of financial statements.
22. In the absence of a specific international standard of financial statements and interpretation of the Standing Committee on Interpretation, management uses its judgments to develop accounting policies that ensures the most useful information For users of the financial statements of the company. When making such a judgment, management takes into account:
(a) requirements and management in international financial reporting standards affecting similar or related problems;
(b) the criteria for determining, recognizing and evaluating assets, liabilities, income and expenses established in the principles of preparation and compiling the financial statements of KMSFO; and
(c) solutions to other bodies establishing standards and adopted industry practices in the fact and only to the extent that they correspond to paragraphs (a) and (b) of this paragraph.
Standardization as one of the quality management system tools is aimed at streamlining in a specific area by establishing provisions for universal and multiple applications for real and potential tasks.
Standard - a regulatory document developed on the basis of the agreement of most stakeholders and approved by a recognized authority (or enterprise) in which are established general principles, characteristics, requirements and methods related to certain standardization objects aimed at streamlining and optimizing work in a particular area.
Quality management standards determine:
- additional requirements for technical conditions on products;
- requirements for the elements necessary for inclusion in the quality system;
- general requirements that are independent of industry or regional features;
- progressive norms, techniques, product development requirements;
- one technical language;
- Unifying the most important technical characteristics products;
- size rows and typical structures products;
- system of classifiers of technical and economic documentation of the reliability of reference data.
The standardization system of Russia should be agreed (harmonized) with international and regional systems and ensure the protection of consumer interests, manufacturers. The concept of the standardization system should be aimed at creating a fund of standards that meets the following principles:
- repeatability (determining the circle of objects to which things are applicable common property);
- variability (variety of varieties of standard elements included in the standardized object);
- system content (creating a system of standards related to each other);
- interchangeability (provides for the assembly or replacement of unified (identical) parts manufactured in different places).
In order to develop a uniform approach to solving the quality management issue, eliminate differences and harmonization of requirements for international Level Technical Committee. International Organization According to standardization (ISO), the 9000 series standards have developed, which are accepted for use in the territory Russian Federation:
ISO 9000-94 - standards for general management quality and quality assurance. The main purpose of the standard is to help the enterprise in choosing and applying ISO 9000 standards. The standard also contains a number of conceptual provisions about modern systems Quality.
GOST R 9001-96 - Quality system. Model of quality assurance during design, development, manufacturing and maintenance.
GOST R 9002-96 - quality system. Model of quality assurance during production, installation, maintenance.
GOST R ISO 9003-96 - quality systems. Quality assurance model with final monitoring and testing.
Currently, a state system of standardization 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 regulating the processes:
1. P1.0-1.5-92 GSS RF "Basic Provisions".
2. Industry standards (OST).
3. Technical conditions (TU).
4. Standards of enterprises (STP).
5. Standards of scientific and technical societies (service station).
Standards may be fundamental:
- on products and services;
- on processes and methods of control, testing, measurements, analyzes.
The GSSU of the Russian Federation also includes a complex and other fundamental standards:
- GOST R1.2-92 GSS RF. The procedure for constructing, presentation and dissemination (development) of state standards.
- GOST R1.4-93 GSS RF. Standards of industries, enterprise standards, standards of scientific and technical, engineering societies and other public associations. General.
- 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 marking products and services AMI compliance with state standards.
- GOST R1.10-95 GSS RF. The procedure for the development, adoption, registration of rules and recommendations on standardization, metrology, certification and information about them.
The International (Regional) Standard (GOST R) adopted an international (regional) standardization organization. By the decision of the UN in 1946, an International Organization for Standardization (ISO) was established, the main activity of which is the development of international standards and assisting the development of standardization. The International Electrotechnical Commission (IEC), the International Organization of Legislative Metrology (MOEM), the European Organization for Quality (EKO), are also engaged in standardization issues. international Conference For accreditation for standardization in electrical engineering (SENERAK), European Testing Organization and Certification (EEC).
Interstate Standard (GOST) adopted by states who have acceded to the Agreement on the agreed policy in the field of standardization, metrology and certification. Interstate standards are regional type standards.
In order to ensure the state protection of the manufacturer and consumer of the Russian Federation and the competitiveness of domestic products (services), changes in certain requirements for the prospect of perspective can be established in GOSTs. traditional technologies and predicted innovations. With the introduction of the Law of the Russian Federation on the protection of consumer rights within the framework of the GOST standard of the Russian Federation, work was carried out on the mandatory certification of goods, works and services and the certification system was created by GOST R. This system may include enterprises, institutions and organizations regardless of ownership forms, as well as public organizations. The Committee for Certification of Products of the International Organization for Standardization Defines the concept of product certification as an action of a third party proving that identified products, a process or service comply with a specific standard or other regulatory document (ISO / IEC-2).
Certification work is based on:
- choosing criteria to assess the quality of product quality in the interests of consumers;
- the choice of standardization system, depending on the authority of the certification body (its impartiality, competence, equipment reliability);
- Stability technological process Production Production Regardless of the test results and certification work.
Certification can be:
1) mandatory - for those product quality parameters that regulate security ambient, safety of the consumer of products;
2) Voluntary - in order to improve the confidence climate between suppliers and consumers of products and increase its competitiveness.
Fig. 10.1. Certification procedures (Sklyarenko VK, Prudnikov V.M., Akulento N.B., Kucherenko A.I. Enterprise economy (in schemes, tables, calculations): studies. Manual. M., 2002, p. 111 )
Certificate of conformity is a document confirming the compliance of certified products to the established requirements. The certificate can be issued directly by the manufacturer (self-defense) or third-party organization.
Thus, the protection of consumer rights and manufacturers in many countries is clearly defined by law. In Russia, only the first laws are adopted, in particular: on standardization, to protect the rights of consumers, about certification of products and services, to ensure the unity of measurements.
Compliance marks registered in the prescribed manner in this certification system confirm the compliance of products to the established requirements.
When implementing a commodity policy in the market conditions, the seller must decide whether he will assign a brand, trademark or branded signs of service, as well as bar codes and names of commodity services, their creation, appointment and consumer properties of products. This is, of course, additional costs, but they pay off protection guarantees.
Variable sign (emblem), which can be identified (symbol, image, distinctive painting or specific bar design). The branded trademark is a brand or part of it, protects exclusively by the right of the seller (consumer) for the use of the vintage name (Lion emblem, rabbit, etc.).
Branded signs allow the buyer to navigate the market, buying something that is already checked or is known. In some cases, new products are issued under the old brand name, who has proven themselves and causing a certain confidence in the quality of products of well-known firms. In world practice is used a large number of Modes of trademarks: moving, sound, vector, combined, complex (complex), logo (verbal), olfactory, volumetric, descriptive, plastic, light, color, etc. Future trademark owners need to know these types to correctly form requirements for Your trademark.
The dashed code developed by the International Ean Association in Brussels is 8- or 13-bit code: countries, manufacturer enterprises, product code and control number. The code of Russia for export goods is set in the range of 460-469. However, in the practice of bar codes, there are a lot of fakes, nothing in common with reality has. If necessary, only specialists of the association of automatic identification of UNISCAN can correctly assume (define).
Documentary confirmation by the authorized body of the right to apply the conformity mark is carried out by issuing a license. Licensing is issuing permission rights for a certain period. government agencies on the maintenance of certain types of economic activities within the framework of current legislation (in production, educational institutionstrade, trade, banking business, fishery, foreign economic activity, etc.), as well as the requirements of GOST RF and international standards.
Quality and competitiveness of products.
Taxation of enterprise
Issues related to the taxation of the enterprise are the subject of discipline "Taxes and Taxation", which is studied in parallel with the discipline "Economics of the Organization". Therefore, in this lecture course, these issues are not considered.
"Quality is a set of properties and characteristics of products or services that give them the ability to satisfy the conditioned or alleged needs (the formulation of the international standard ISO 8402). "Quality is a set of properties of products that determine its suitability to satisfy certain needs in accordance with its purpose" (wording of the GOST "Management of product quality. Basic concepts. Terms and definitions").
Quality is a relative concept involving a comparison with a certain standard. The standard suggests a certain set of properties and characteristics (standards only on a certain period of time.
Quality indicators:
1. Indicators of the destination that characterize the main functional value of the useful effect on the operation of the product
2. Indicators of technological - indicators rational use Materials, basic production Funds, production time.
3. Standardization and unification indicators. Products are divided into standard, unified and original. For production and operation, it is preferable to products standardized and unified.
4. Economic indicatorswhich characterize the degree of food efficiency.
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 the product is associated with the quality very relative. Under competitiveness means the compliance of the goods to the terms and requirements of the market. It is determined only by those properties that are of interest to this group of buyers (consumers of this product). Thus, more quality goods It may be less competitive, and with the constant quality of the goods, its competitiveness may vary in time.
Standard is a regulatory document in which general principles, characteristics, requirements and methods are established.
The object of standardization is products that have a perspective of multiple use or playback. Standards establish requirements for products that make it possible to consider this product quality. Standards can wear both a recommendation and mandatory.
System of Standards of the Russian Federation.
Regulations standards state system The standardization of the Russian Federation is applied by all enterprises regardless of the ownership. Standards are subject to mandatory execution, if it is associated with the safety of people, their property, environmental protection, etc. Commitable to use are the requirements of standards that are included in the contracts for the production and supply of products, the requirements stipulated by the legislative acts of the Russian Federation, etc.
Regulations According to the standardization in the Russian Federation:
1. State standards RF (GOST).
2. Sectoral standards (osce).
3. Technical conditions (TU).
4. Standards of enterprises.
5. Standards of scientific and technical societies, other public organizations.