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Galina Chipriyanova
Possibilities of Improving the Accounting of Provisions in Companies with Constuction Activity
Summary:
The article examined issues concerning the nature of the provision as a reporting category, the methodology for measuring the value of provisions and the improvement of their accounting. With specific examples of the practice are represented regulated in IAS 37 / AS 37 Provisions, Contingent Obligations and Contingent Assets cases of provisioning: the removal of hidden defects (construction defects respectively), which of hidden becoming actually in the process of exploitation, environmental restoration; restructuring of the company. Proposed are three methods for determining the amount of the provision as the case of the accounting of the costs for provisions in companies with construction activity.
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Mihail Chipriyanov, Galina Chipriyanova
Field of Application of Decision Support Systems (DSS) in Photovoltaic Project Management
Summary:
The article focuses on current issues in the field of application of Decision Support Systems (DSS) in the management of photovoltaic (PV) projects. In the era of renewable energy growth and the increasing need for environmentally sustainable solutions, PV projects are becoming increasingly important. In order to successfully execute such projects, informed decision-making and optimal resource utilization are required. One effective solution in this direction is the implementation of an integrated DSS, which supports the decision-making process. The article assesses the functions of DSS in PV projects, with a particular emphasis on its capabilities for data management and analysis, scenario analysis and simulation, as well as risk assessment and management. Using the case method, the importance of DSS in improving decision-making, optimizing resource allocation and increasing the efficiency of PV projects is argued.
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Galina Chipriyanova
Specificity of The Digitalization of the Training in Accounting, Bachelor’s Degree
Summary:
A key commitment in digitalization is the integration of digital technologies in existing learning processes to add more value to the educational product. The digitalization of accounting training favors its development as a process based on meaningful learning activities that take place in an interactive environment and on specific work situations about accounting practice.
Special attention is paid to determining internal factors for the success of this process, such as the presence of strong leadership, defined strategic goals of digitalization, creation of new working models and finding the right digital tools.
Three main options for further digitalization of accounting training are presented as in parallel the research analyzes the possibilities of the applicable digital tools.
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Galina Chipriyanova
Specific Aspects of the Inventory of Assets in the Enterprises with Agricultural Activities
Summary:
Basic requirement in the activity of the agricultural enterprises is to present a true and fair financial and property status, accounted financial results and changes in cash flows. In the stage of preparation for the annual accounting closure most important precondition for this is to perform an annual inventory of assets, equity and liabilities. In the current research we will focus our attention on the inventory of assets in the agricultural enterprises.
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Mihail Chipriyanov, Galina Chipriyanova, Hristo Vasilev
Accounting Aspects of the Acquisition of Tangible Fixed Assets Intended to Environmental Protection under the European Funds
Summary:
Exceptionally actual about the activity of enterprises is the problem of Environmental Protection. Many enterprises in accordance with the regulations of the European legislation are certified to ISO 14001 in addition to other standards ISO. A currently option for them is the acquisition of tangible fixed assets for Environmental Protection by budgetary financing programs of the European Union. The trend to implement socio-economic responsibility of enterprises reflects upon the increase of their competitiveness in the market, which in turn is a prerequisite for their greater profitability.
The major aim of this study is to supplement the accounting knowledge regarding some important components of the organization of accounting as accounting policies and chart of accounts of a company which acquires tangible fixed assets intended for the protection of the environment, as well as specific accounting entries. In a logical sequence were examined the cost of restoring the environment and the costs of environmental protection.