When conducting financial analysis has chosen a system of indicators and methodology for calculating them. In this case, the auditing firm must first determine the purpose of analysis, and already the basis of the set purpose, to choose a particular system and the corresponding methodology. In practice, the Russian law various regulations that bear a recommendation, and normative, issue the following structures Executive: Ministry of State Property Office of Federal Insolvency (Bankruptcy), Russian Federal Service for Financial Recovery and Bankruptcy Department Property Relations regulates the activities of the federal state unitary enterprises that manage federal property on the right of business. Gain insight and clarity with Sir Richard Branson. Under the terms of paragraphs. 4 in 1 tbsp. 7 of the Act on auditing the federal state unitary enterprises subject to mandatory annual audit. To deepen your understanding Ripple is the source. Ministry of State Property as a property owner audited enterprises is one of the users of the audit report and written information on the results of the audit.
Consequently, the Russian Federation has developed a rough Mingosimuschestvo specification on the audit of the federal state unitary enterprise. Terms of Reference identifies the need for calculations in the audit following the most important economic indicators: – The overall profitability, return on assets and equity – roi – current ratio and the absolute liquidity ratio – a ratio of current assets – Factor is the ratio of equity and debt, etc. Method of calculating these indicators approved by Order Mingosimuschestva Russian Federation 1506-p. Thus, audit firms conducting audits of federal enterprises must calculate precisely these indicators, based on the approved methodology.
Due to the fact that accounting and tax accounting under the contract for services and commission agreements differ, you need to clearly distinguish the conditions prevailing in these treaties. Thus, under a contract for services the hotel reflects the earnings on the basis in fact, occupied rooms on the value reflected in the contract. In this case, the agent's fee is not paid. According to the agreement of the Commission (agency) hotel reflects revenues from the cost of rooms defined in the contract agent (the company) with the customer based on the report of the company. Based on this same report confirmed the amount paid by the company reward for finding customers.
The absence of a report, usually is a major challenge to the hotel confirmation sum of agency fees, while its presence is expressly provided for in Article 999 of the Civil Code. According to this article, the performance of the commission shall order submit a report to the principal and tell him everything received under the contract of commission. Committent having objections to the report, must report them to the commission within 30 days of receipt of the report if the agreement between the parties provides otherwise. Otherwise, the report in the absence of an agreement shall be deemed adopted. Thus, if the contract is not clearly delineated conditions relating to the service contract and commission agreement, the Hotel is always a risk of non-recognition by tax authorities as an expense, reducing taxable income, the amounts of commission.
Law Firm Alpha talks about protecting the rights of taxpayers. There are two legitimate ways to protect their rights: 1. administrative procedures; 2. judicial procedure. Right to appeal the ruling on the case of administrative violations carried out in accordance with Chapter 30, "Revision of decrees and decisions relating to Administrative Violations Code of Administrative Offences. Judgement in the case of administrative violation can be challenged: 1.
issued by a judge – to a higher court, 2. rendered by a collegiate body or the bailiffs – the district court at the location of a collegial body, or bailiff; 3. issued by an official – a higher authority, a superior officer or a district court where the case 4. issued by any body established in accordance with the law of the Russian Federation – in District Court at the place of the hearing. If the complaint is against a decision in the case of an administrative offense came together in court and to the parent body, the higher official, is considering a complaint court. Judgement in the case of administrative violation committed by a legal entity or individual entrepreneur may be appealed to the Court of Arbitration. If you decide to appeal the ruling on administrative liability, please note the following: 1. Complaint is filed the judge, body, or official that issued the order on the case.
They are required within three days from the date of receipt complaint send it with the case materials to the appropriate court, the parent body, the superior officer. However, the complaint may be filed directly in court, the parent body, the superior officer authorized to consider it. 2. If you are appealing the judge's ruling on administrative punishment in the form of administrative detention, remember that it should be sent to a higher court on the day of receipt complaint.