The article is devoted to one of the eff ective methods used in the preparation of integrated corporate reporting — internal self-assessment of the organization. The authors made proposals for the development of methods of self-assessment of the organization; formed a number of proposals to improve the organizational and methodological support of the procedure of its implementation; disclosed the main content of the stages of internal self-assessment of the organization.
The article covers the problem of foundation of the optimal structure of fi nancing sources for an investment project of an organization. It systematizes positive and negative sides which are inherent for various fi nancial resources that can be attracted for the implementation of a capital repair project. The article describes conditions for tax optimization in the process of fi nancial resources accumulation from the equity, credit and leasing. It gives a practical example of calculation of budgetary indicators for grounds of the decision to attract extra sources as leasing for fi nancing of a project.
The article deals with the key results of the scientifi c research connected with investment attractiveness valuation tools improving. The authors describe the prospects of scenario treatment followed by the other strategic economic analysis and the related subjects methods. The relevant scenario must meet the target audience requirements. The result of scenario treatment application is the probability of the relevant scenario realization. This tool ensures accurate calculations without additional comparing with the number of similar organizations. Also it could be applied for diff erent industries business including real estate development companies and for diff erent stakeholders.
The article deals with the situation in the construction industry based on statistical data of the state statistical body. As a result of the study of the situation in the industry, an analysis of the fi nancial condition of one of the largest organizations of the construction industry is conducted, its fi nancial position and prospects for work in the construction market.
The article deals with an eff ective mechanism of managerial accountingbudgeting of material costs in road construction organizations. The economic essence of the budget, its components are disclosed by author, the problems of budgeting in organizations of road-building branch are also pointed out. Technical norms for the expenditure of materials have been analyzed and described. The problems of budgeting the procurement of materials are considered.
The article considers a number of main factors that somehow determine the appearance of distortions in the accounting (fi nancial) reporting of construction organizations, specialists diff er in two types of distortions: as a result of falsifi cation and deliberate misconduct of personnel and as a result of an accounting error. However, as shown in the study, any distortions in practice often take on a complex character, combining legal, accounting, tax and other aspects, eff ective detection and prevention of distortions in accounting (fi nancial) reporting involves the consideration of all these aspects.
IFRS 15 «Revenue from contracts with customers» consider essentially new rules of defi nition and refl ection in fi nancial statements of an indicator of revenue. New rules represent the analytical algorithm consisting of fi ve consecutive steps (defi nition of the contract with the buyer, defi nition of duties to execution, determination of the price of operation, distribution of the price of operation to duties to execution, recognition of revenue from a measure of performance of duties to execution), carrying out which the seller has to refl ect such sum of revenue which, as expected, will be due to the company in exchange for the transferred goods (works, services).
In article features of crediting of the construction organizations by commercial banks at a change stage monetary — credit policy of the Bank of Russia from restriction to neutral are considered. The attention to existence of the essential risks inherent in construction branch reducing interest of banks in granting the credits to the construction organizations is paid. The directions of decrease in bank risks of crediting of the construction organizations are specifi ed. Need of carrying out the complex economic analysis of activity of the construction organizations and implementation of investment projects is proved. Creation of favorable conditions for bank crediting of the construction sphere is noted now.
