|
|
|
Sviridova L.A.
Terentyeva T.A., Sviridova L.A., Kayasheva A.S, Vasilyeva E.N. ORGANIZATION OF SEPARATE ACCOUNT OF THE CHARGE OF THE MEDIA, RECOVERED THROUGH SUBSIDIES In the article the authors' position on the need to separate accounting subsidies allocated from the regional budget and income derived from operating activities in the accounting of government and commercial organizations. Detailing proposed costs under calculation will help to justify the inclusion of the cost of the intellectual product created by the media.
Sviridova L.A. CLASSIFICATION OF COSTS IN ADVERTISING COMPANIES ACCOUNTING The article includes the author's position on the need to select an accounting advertising company of unified items costing direct costs, grouped in areas of promotional activities related to production and distribution of advertising. The proposed specification requirements under pricing, will help to justify the inclusion of the cost of advertising. Key words: advertising, promotional materials, features advertising companies, distribution of advertising, direct costs of advertising company, indirect costs of advertising company, the classification of direct costs, costs.
Tuyakova Z.S., Sviridova L.A. ORGANIZATIONAL-METHODIC ASPECTS OF EXPENSES ACCOUNTING ON ADVERTISING PRODUCT CREATION The problems of expenses capitalization on advertising reels creation and other audiovisual products and questions of original documents of these expenses accounting forming are regarded in this article. The authors prove their position of expenses capitalization of some advertising types on the base of comparative analysis of approaches to confession of fictitious assets objects in accordance with demands of the Russian and international standards of financial book-keeping.
|
|
Editor-in-chief |
Sergey Aleksandrovich MIROSHNIKOV |
|
|