There is at least one corner of the universe that certainly you can improve, and you yourself.Aldous Huxley the image that Venezuela is projecting to the world is very negative, because of its political instability, but above all, by his insecurity, assaults, crimes, robberies, kidnappings that have become a very dangerous country to be visited. Since then, this affects its tourism, post there is significant background of their violence, aspect that must never be neglected by the current Government, the opposite should make you see the world that its management ensures safety in all aspects, otherwise the image of the country becomes negative. It is known, that tourism in Venezuela has diminished, coupled with the absence of adequate policies in this ruble that help in the collaboration of the country’s economy, in addition, aspect that leaves a great deal to say, by the lack of attention that is given, not knowing will take advantage of the natural beauty that the country has beautiful beaches, mountains, Prairies, waterfalls, rivers among others. Since then, for foreign tourists, especially the European, these qualities are you very attractive, although the entry to the country to much it impresses the arrival in Caracas houses that have been built in the hills, which gives the impression of poverty, a not very pleasant spectacle. The truth, which currently is considered one of the most dangerous cities like CARACAS, which are: Cape Town, South Africa; New Orleans, United States; Moscow, Russia; Port Moresby, Papua New Guinea: Ciudad Juarez, Monterrey, Mexico is worrying read in national newspapers the high rate of homicides, robberies that occurs, as this follows increasing from Caracas, States in Aragua, not to mention Carabobo, Zulia, to mention a few. Know that Chavez, where it knows of such figures, and certainly will not accept will tell of Venezuela that is unsafe, despite the fact that just recently said publicly that crime is a hard topic to It will continue fighting.
Any business project is evaluated in terms of investment attractiveness. It is well known that the embodiment of the interesting conceptual ideas should start by drafting a business plan – a document that step determines all the components of a future project, and answer questions of investors about the effectiveness of their investments. Another important factor of investment attractiveness of the business is its transparency, ie Organization of accounting generally accepted international standards. And here in this very important point questions arise because of differences in accounting requirements for local and international accounting standards. Order preparation of financial statements in accordance with Russian accounting standards based on the performance of instructions and regulations governing bodies, while international rules are based on the principles of fair (Market) value, transparency, and provide the accountant a much greater freedom of action. Take a closer look at the example of these differences into account inventory of domestic and international Standards (IFRS).
In the Russian Federation accounting requirements for the materials defined in the pbu 5 / 01, “Accounting for Inventories. The international accounting standards, inventory (materials) is governed by ifrs 2 “Inventories”. After reviewing these documents are the following differences: Allowance for receipt of materials, methods of assessment. In international standards, evaluate materials either at cost or at affordable selling price less costs to sell. In the Russian practice applies only to the first way of assessing materials (at cost). Metering (leaves) materials (eg, transfer to production).
When leave materials in the manufacture and otherwise disposed of according to their score pbu 5 / 01 is: the cost of each unit, at average cost, at a cost of first-time purchase of material production inventories (FIFO method). ifrs 2 provides fifo method or weighted average cost. Ie leave materials in the ifrs does not differ from those in Russia rules. Periodic reassessment of materials. ias 36 Impairment Assets recommends regular checks of the value of assets being in conformity with the actual market prices. In the Russian practice of accounting materials (PBU 5 / 01), such a revaluation is not provided. Thus, to bring in compliance with international accounting standards material in the Russian company, it is necessary to conduct regular (at least – at the end of the reporting period) inventory cost of materials in order to identify stocks of net sales price which has fallen below book value. Acquainted with the differences in accounting systems, the question arises: how to reflect it all in the account and whether you need to do this? On this account, there are two different approaches. First – an organization of parallel accounting and financial reporting under Russian and international standards. Second – the technology transformation in which the accounting is under Russian regulations and provisions, and then performed the transformation of accountability on the main parts by completing the transformation table, the formation of the balance sheet, income statement, statement of changes in equity and statement of funds.