The article discusses the features of the selection of elements, accrual and accounting of depreciation in accordance with the norms of FSB 6/2020 “Fixed Assets”, approved by the order of the Ministry of Finance of the Russian Federation of 17.09.2020 No. 204n, mandatory for use starting from the accounting statements for 2022. The features of the application of depreciation methods in accordance with the new rules are considered.
The article substantiates the need to form a reserve for staff training and presents a methodology for its accounting and inventory taking into account the normative requirements relevant for agricultural organizations. Recommendations are given for the formation of the accounting policy section devoted to the estimated liability under consideration.
The role of personal income tax in the formation of the revenue part of the budget and the important place of tax agents in this process is determined, the application of the introduced progressive scale for personal income tax and updated reporting by tax agents is explained. A line-by-line analysis of filling out the updated form 6-personal income tax is presented, and methodological approaches to eliminate controversial issues are presented.
The paper discusses about the issues of the current state of the using of modern IT technologies in agriculture, about the prospects of the using of information technologies in accounting and internal audit. An objectives of the project «Digital Agriculture» of The Ministry of Agriculture of the Russian Federation was considered. The main advantages for accounting and internal audit by the implementation of IT technologies are briefly presented, a possible obstacles to the large-scale implementation of modern technologies in agricultural organizations are analyzed.
The article is devoted to the assessment of information security risks of organizations for the purpose of leveling or reducing them. Approaches to the content, regulatory regulation, methods of analysis and assessment of information risks are considered. Analytical procedures for assessing and managing information security risks for a specific municipal enterprise were performed. The results obtained can be used by municipal enterprises to ensure the security of the information system and sustainable business development.
The article presents the results of the analysis of the use of modern IT technology in agriculture, the prospects for the use of information technology in accounting and internal audit. The goals of the project "Digital Agriculture" of the Ministry of Agriculture of the Russian Federation are presented. The main advantages that accounting and internal audit gain with the introduction of IT technologies are briefly presented; the possible obstacles to the large-scale introduction of modern technologies in agricultural organizations are analyzed.
