Classification of standards by economic content involves grouping standards according to economic characteristics. The fact is that standards are developed to resolve certain accounting problems that arise in the course of economic relations. As you know, any production, economic and financial activity causes a whole complex of economic relations. First of all, these include:

- relations between state and enterprise. They are based on the interaction of the interests of the state, which models the development of the economy and forms the national budget, and the interests of the enterprise, striving for development and increase in its own capital;

- relations between producers and consumers. They are built on the combination and opposition of the interests of the “seller” and “buyer”, regulated by the supply and demand of goods;

- horizontal relations between enterprises, i.e. between partner companies. Based on the economic interest of both parties to carry out a profitable transaction;

- relations between structural units of companies (company segments). They rely on a combination of the economic interest of each division in their own development and in the development of the entire company;

- relations between participants-investors in the joint capital of a joint-stock company. Based on the interest in obtaining benefits in proportion to the invested capital;

- relationship between employer and employee. They are based on an analysis of the relationships that develop between the buyer and the seller, and are based, as already noted, on the combination and opposition of their interests;

- relations between countries. The modern world economy has a high level of integration. The interaction of large companies from different countries affects the interests of not only individual companies, but also countries and continents as a whole.

It is possible to distinguish other groups of economic relations that arise in the course of production, economic and financial activities. However, even a simple listing of the main components of this complex shows what diverse and contradictory parties are interested in prompt and reliable accounting of the facts of the economic life of an enterprise, what difficulties may arise as a result of unequal understanding of individual terms and economic phenomena, as well as when using different accounting methods.

The grouping of economic relations also predetermines the classification of standards according to economic content. In our opinion, it is possible to distinguish the following groups.

First group- basic accounting standards, which disclose the fundamental principles of accounting, accounting policies and financial reporting.

Second group- standards regulating the accounting of transactions affecting the interests of the state and the enterprise. This group includes standards for accounting for income, taxes, public investments, etc.

Third group- standards establishing accounting rules on issues affecting the interests of business partners. It is advisable to include in this group standards for accounting for results from joint activities, investments in other companies, etc.

Fourth group- standards aimed at accounting for transactions within companies: for accounting for the activities of segments, for accounting for transactions during a merger of companies, etc.

Fifth group- standards that provide for regulation when accounting for the costs of wages and pensions.

Sixth group- standards reflecting industry specifics. For example, the specifics of accounting in banking, insurance, construction, etc.

Seventh group- standards that consider the rules for conducting accounting operations that express the interests of the state and entrepreneurs at the international level: defining the accounting of currency transactions, accounting for the activities of joint ventures, etc.

It should be noted that the division of standards into these groups is conditional. However, such a classification makes it possible to more clearly present the entire range of interrelated economic interests that determine the construction of accounting standards.

The classification of standards according to their purpose and economic content applies to both international and domestic standards.

Accounting standards have been developed over different years and for different functional purposes. At the same time, having analyzed the international and national standardization systems, we can draw a conclusion about the uniformity of their structures and the ability to classify standards according to the same criteria.

The entire set of standards can be classified according to their purpose and economic content.

Classification of standards according to their purpose assumes that the classification feature is the purpose or purpose of the standard. Based on this feature, the following blocks can be distinguished (Fig. 19.5).

Block 1 - standards that form international accounting principles. The block contains the following international financial reporting standards (hereinafter referred to as IFRS) - IFRS 1 “Presentation of Financial Statements” ( Presentation of financial statements), which has been re-issued and has been in effect since 01/01/95. The information contained in this standard is of basic, fundamental importance for accounting. This group can include IFRS 8 “Net profit or loss for the period, fundamental errors and changes in accounting policies” ( Net Profit or Lost for the Period, Fundamental Error and Changes in Accounting Policies).

Block 2 - standards governing the composition and content of financial statements. The block includes standards: IFRS 10 “Contingencies that occurred after the reporting date” ( Contigencies and Events Occurring After the Balance Sheet Date); IFRS 14 Segment Reporting ( Reporting Financial Information by Segment); IFRS 27 Consolidated Financial Statements and Accounting for Investments in Subsidiaries ( Concolidated Financial Statements and Accounting for Investments in Subsidiaries); IFRS 29 Financial Reporting in Hyperinflationary Environments ( Financial Reporting in Hyperinflationary Economics); IFRS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions ( Disclosures in the Financial Statements of Banks and Similar Financial Institutions); IFRS 31 Financial Reporting of Interests in Joint Ventures ( Financial Reporting of Interests in Joint Ventures).

This group of standards is of basic, fundamental importance, because it is considered the key to understanding the financial statements of any state that applies international standards when organizing accounting.

Block 3 - standards that define the rules for accounting for individual objects. The largest group, which in turn can be divided into subgroups. This group includes standards that streamline the accounting of investments and current assets, income and expenses, tax and pension obligations, government subsidies, etc. For example, IFRS 2 “Inventories” ( Inventories); IFRS 7 Statements of Cash Flows ( Cash Flow Statements); IFRS 15 “Information reflecting the impact of changes in prices” ( Information Reflecting the Effects of Changing Prices); IFRS 21 The Effects of Changes in Foreign Exchange Rates ( The Effects of Changes in Foreign Exchange Rates) and etc.

Classification of standards by economic content involves grouping standards according to economic criteria (Fig. 19.6). The fact is that standards are developed to resolve certain accounting problems that arise in the course of economic relations. As you know, any production, economic and financial activity causes a whole complex of economic relations. First of all, these include:

relations between the state and enterprise. They are based on the interaction of the interests of the state, which models the development of the economy and forms the national budget, and the interests of the enterprise, striving for development and increase in its own capital;

relations between producers and consumers. They are built on the combination and opposition of the interests of the “seller” and “buyer”, regulated by the supply and demand of goods;

horizontal relations between enterprises, i.e. between partner companies. Based on the economic interest of both parties to carry out a profitable transaction;

relations between structural units of companies (company segments). They rely on a combination of the economic interest of each division in their own development and in the development of the entire company;

relations between participants-investors in the joint capital of a joint-stock company. Based on the interest in obtaining benefits in proportion to the invested capital;

relationship between employer and employee. They are based on an analysis of the relationships that develop between the buyer and the seller, and are based, as already noted, on the combination and opposition of their interests;

relations between countries. The modern world economy has a high level of integration. The interaction of large companies from different countries affects the interests of not only individual companies, but also countries and continents as a whole.

It is possible to distinguish other groups of economic relations that arise in the course of production, economic and financial activities. However, even a simple listing of the main components of this complex shows what diverse and contradictory parties are interested in prompt and reliable accounting of the facts of the economic life of an enterprise, what difficulties may arise as a result of unequal understanding of individual terms and economic phenomena, as well as when using different accounting methods.

The grouping of economic relations also predetermines the classification of standards according to economic content. In our opinion, it is possible to distinguish the following groups.

First group - basic accounting standards, which outline the fundamental principles of accounting, accounting policies and financial reporting.

Second group - standards regulating the accounting of transactions affecting the interests of the state and the enterprise. This group includes standards for accounting for income, taxes, public investments, etc.

Third group - standards that establish accounting rules for issues affecting the interests of business partners. It is advisable to include in this group standards for accounting for results from joint activities, investments in other companies, etc.

Fourth group - standards aimed at accounting for transactions within companies: for accounting for the activities of segments, for accounting for transactions during a merger of companies, etc.

Fifth group - standards providing for regulation when accounting for costs of wages and pensions.

Sixth group - standards reflecting industry specifics. For example, the specifics of accounting in banking, insurance, construction, etc.

Seventh group - standards that consider the rules for conducting accounting operations that express the interests of the state and entrepreneurs at the international level: defining the accounting of currency transactions, accounting for the activities of joint ventures, etc.

It should be noted that the division of standards into these groups is conditional. However, such a classification makes it possible to more clearly present the entire range of interrelated economic interests that determine the construction of accounting standards.

The classification of standards according to their purpose and economic content applies to both international and domestic standards.

Classification of standards by economic content involves grouping standards according to economic characteristics (Fig. 19.6). The fact is that standards are developed to resolve certain accounting problems that arise in the course of economic relations. As you know, any production, economic and financial activity causes a whole complex of economic relations. First of all, they include  

The grouping of economic relations also predetermines the classification of standards according to economic content. In our opinion, it is possible to distinguish the following groups.  

The classification of standards according to their purpose and economic content applies to both international and domestic standards.  

Classification of standards according to their purpose allows  

Classification of standards according to economic content allows  

Currently, there is an urgent need to carry out work on the classification of Russian accounting standards in order to ensure the systematic nature of the legislation, eliminate the use of inconsistent terminology, as well as unnecessary duplication of the content of regulations. Possible features of the classification of accounting standards - documents of the second level of the regulatory system - may be  

Concept and classification of standards  

Classify auditing standards according to their objectives and purpose.  

MARKING - inscriptions applied to a product or its packaging containing information about the product. Labeling of goods - data characterizing the product from qualitative and quantitative points of view, information that is placed on the container, packaging of the product. The information applied must correspond to the actual classification of standards. Marking of products with a conformity mark is a special sign, an image applied to products, containers, technical documentation accompanying the product, identifying the manufacturer or sender.  

Let us present a classification of standards in accordance with the levels of standardization.  

Classification of ISO 9000 series standards by content.  

In Fig. 17 shows the general classification of ISO 9000 series standards by content.  

Various data usually placed on the first page of a patent for an invention, industrial design or in a more comprehensive form in the official gazette on issued patents for inventions, industrial designs or registered trademarks and in applications for which there is correspondence. Bibliographic data contains information that allows the identification of a document, namely data on the national classification of applications, priority data, publication data, classification data and others, as well as brief information regarding the technical content of the document or description in the official bulletin. See WIPO Standard ST.9 for invention patents, WIPO Standard ST.60 for trademarks and WIPO Standard ST.80 for industrial designs.  

A term used to cover all methods by which specific industrial property information can be identified and thus found. Identification can be made on the basis of technical fields that use classification indices (national or international classification, for example, International Patent Classification) or keywords (for example, from a thesaurus). Identification can also be carried out by the name of the applicant or the name of the inventor, as well as by dates (for example, by filing date or publication date) or by country of publication (see WIPO Standard ST.3). Annual indexes or computer search aids may be used for this purpose.  

In table 10 gives the classification and definitions of industrial robots by the Japanese Robotics Association. They are the same as the Japanese Industrial Standard classification. The first three types are sometimes classified as low-class robots, while others are considered high-class robots. According to the Association, robot production in 1968 amounted to only 400 million yen in 1981. This rapid growth began around 1975. Production in 1982 was about 150 billion yen and rose to 180 billion yen in 1983 g., despite difficult external conditions.  

In addition to the listed types of standards, general technical and organizational and methodological standards have been developed, including general norms, quality indicators, methods of calculation and design, classification and coding, terms and definitions, units of physical quantities, forms of design and technological documentation.  

The State Certification Register collects all information on the regulation of quality systems for products and services from the standpoint of translating the classification of market manipulations into a single modified module of the GOO STANDARD of Russia.  

The objects that are covered by standards in construction are the requirements for the quality of raw materials, materials, semi-finished products and components necessary for the construction of buildings and structures with high quality indicators, the main and main parameters of standardized building structures and parts of mass use, sanitary and engineering equipment, construction equipment and tools parameters of buildings, structures and their elements methods and means of testing, quality control of products and initial material resources norms, requirements and methods in the field of design and production of construction products unified system of documentation, classifications, types of information, forms and  

The types of product properties that characterize its safety, the types of safety indicators determined depending on the number and forms of presentation of the characterizing properties of the product, as well as the applicability of these indicators depending on the type of product (raw materials, materials, products, products), must be established in accordance with the current international and domestic standards and methodological recommendations that define general principles and methods of classification, the choice of justification for product quality indicators.  

In addition, the recommendations can be used when establishing environmental protection requirements in the technical documentation for new products (technical specifications, technical descriptions). The types and applicability of properties and environmental friendliness indicators of products are established in accordance with current international and domestic standards and methodological recommendations that define the general principles and methods of classification, selection and justification of product quality indicators.  

Certification in the System is carried out for compliance with the mandatory requirements of the standard and other regulatory documents, including international and national standards of other countries, put into effect in the prescribed manner. Certification is carried out according to schemes, the classification of which is given in the standards. In the process of accumulating  

This classification is used to select a nomenclature of single indicators of a certain group of products, determine the scope of their application, justify the choice of a specific product or several products as basic samples, and create a system of state standards for the nomenclature of product quality indicators.  

As a result of the crisis, Russia's rating dropped to CCC (in September 1998 according to the Standard and Poor's classification). With such a high degree of risk, it is impossible to attract funds from the world market in the form of Eurobonds.  

general rules for classifying liabilities as short-term. Each liability that has been excluded from current should be disclosed in the notes to the financial statements. The bank's long-term loan matures in the next financial year, but there is an agreement to extend this period so that there will be no cash outlay for the next 12 months. repayment; therefore, there is no reason to classify such obligations as short-term. An indispensable condition for such classification is the establishment of a standard  

The standard provides for a number of exceptions to the general rules for classifying liabilities as current. Each liability that has been eliminated from current status should be disclosed in the notes to the financial statements. In particular, it is necessary to continue to classify obligations and interest on them as long-term if they arose as long-term, although in a given reporting year there are less than 12 months left until their maturity and there are legally justified intentions to refinance these obligations on a long-term basis. For example, a long-term bank loan matures in the next reporting year, but there is an agreement to extend this period in such a way that no cash expenses will be required to repay it over the next 12 months, therefore, there is no reason to classify such obligations as short-term. As an indispensable condition for such classification, the standard establishes the presence of appropriate

Accounting standards are divided into two types: international and domestic. International Accounting Standards are standards developed by the International Accounting Standards Committee (IASC) and recommended for use by countries that are members of the ICSC. Internal standards are accounting regulations issued for internal use by a particular country.

Each standard in the standardization system performs its own function.

The entire set of standards can be classified according to their purpose and economic content.

Classification of standards according to their purpose involves the allocation of the following three blocks:

Block 1– standards that form international accounting principles.

Block 2– standards governing the composition and content of financial statements.

This group of standards is of basic, fundamental importance, since it is considered the key to understanding the financial statements of any state that applies international standards when organizing accounting.

Block 3– standards that define the rules for accounting for individual objects. The largest group, which in turn can be divided into subgroups. This group includes standards that streamline the accounting of investments and current assets, income and expenses, tax and pension obligations, government subsidies, etc.

Classification of standards by economic content involves grouping standards according to economic criteria. They are developed, as a rule, to resolve accounting problems that arise in the course of economic relations.

The grouping of economic relations also predetermines the classification of standards according to economic content. The following groups can be distinguished:

First group– basic accounting standards, which disclose the fundamental principles of accounting, accounting policies and financial reporting.

Second group– standards governing the accounting of transactions affecting the interests of the state and the enterprise. This group includes standards for accounting for income, taxes, public investments, etc.

Third group– standards that establish accounting rules on issues affecting the interests of business partners. It is advisable to include in this group standards for accounting for results from joint activities, investments in other companies, etc.

Fourth group– standards aimed at accounting for transactions within companies: for accounting for the activities of segments, for accounting for transactions during a merger of companies, etc.

Fifth group– standards that define accounting standards relating to the interests of employers in construction, banking, insurance companies, etc.

Seventh group– standards that consider the rules for conducting accounting operations that express the interests of the state and entrepreneurs at the international level. Determining the accounting of foreign exchange transactions, accounting for the activities of joint ventures, etc.

Accounting and reporting standards are developed at the national and international levels for different functional purposes. International Financial Reporting Standards, as evidenced by the Preface to the Statement of International Financial Reporting Standards and the Principles of Preparation and Compilation of Financial Reporting, establish conceptual provisions solely in relation to reporting. National standards in most cases cover issues related to the preparation of financial statements and accounting. For example, Russian national standards (PBU) are called Accounting Regulations. At the same time, they contain sections devoted to the reflection of the accounting object in the financial statements.

At the same time, having analyzed the international and national standardization systems, we can draw a conclusion about the uniformity of their structures and the ability to classify standards according to the same criteria.

The entire set of standards can be classified according to their purpose and economic content.

Classification of standards according to their purpose assumes that the classification feature is the purpose or purpose of the standard. Based on this feature, the following blocks can be distinguished.

Block 1 - standards that form accounting principles. These are fundamental concept documents. At the international level, these include IFRS 1 “Presentation of Financial Statements,” which was reissued and has been in effect since July 1, 1998. The information contained in this standard is of basic, fundamental importance for accounting. IFRS 8 “Net profit or loss for the period, fundamental errors and changes in accounting policies” can be included in the same group. At the level of Russian national standards, PBU 1/98 “Accounting policies of an organization” can be included in this group in the part devoted to the presentation of accounting principles.

Block 2 - standards that directly regulate the composition and content of financial statements. The block includes standards: IFRS 1

“Presentation of financial statements (in terms of their composition and content); IFRS 10 Events after the reporting date; IFRS 14 Segment Reporting; IFRS 27 Consolidated Financial Statements and Accounting for Investments in Subsidiaries; IFRS 29 Financial Reporting in Hyperinflationary Economies; IFRS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions; IFRS 31 Financial Reporting of Interests in Joint Ventures.

This group of standards is of basic, fundamental importance, because it is considered the key to understanding the financial statements of any state that applies international standards when organizing accounting.

Block 3 - standards that define the rules for accounting for individual objects and reflecting them in reporting. The largest group, which, in turn, can be divided into subgroups. This group includes standards that streamline the accounting of investments and current assets, income and expenses, tax and pension obligations, government subsidies, etc. For example, IFRS 2 “Inventories”; IFRS 7 “Statement of Cash Flows”; IFRS 15 “Information reflecting the effects of changes in prices”; IFRS 21 “The Impact of Changes in Exchange Rates”, etc.

Classification of standards by economic content involves a grouping of standards depending on the nature of the economic relations that arise between organizations and users of financial statements. Any user (investors, creditors, lenders, commercial partners, government and public organizations, owners, managers) needs complete, reliable and reliable information. This depends on the correct application of basic accounting principles, the effectiveness of developing accounting policies, and the implementation of certain accounting procedures. The relationship between the organization and the users of reporting can be called basic. In addition, when considering the interactions of organizations with individual users, we can identify a whole complex of private economic relations. These include:

Relations between the state and enterprise. They are based on the interaction of the interests of the state, which models the development of the economy and forms the national budget, and the interests of the enterprise, striving for development and increase in its own capital;

Relations between producers and consumers. They are built on the combination and opposition of the interests of the “seller” and “buyer”, regulated by the supply and demand of goods;

Horizontal relations between enterprises, i.e. between partner companies. Based on the economic interest of both parties to carry out a profitable transaction;

Relations between structural units of companies (company segments). They are built on a combination of the economic interests of each division in their own development and in the development of the entire company;

Relations between participants-investors in the joint capital of a joint-stock company. Based on the interest in obtaining benefits in proportion to the invested capital;

Relations between employer and employee. They are based on the system of relations that develop between the buyer and the seller, and are built, as already noted, on the combination and opposition of their interests;

Relations between countries. The modern world economy has a high level of integration. The interaction of large companies from different countries affects the interests of not only individual companies, but also countries and continents as a whole.

It is possible to distinguish other groups of economic relations that arise in the course of production, economic and financial activities. However, even a simple listing of the main components of this complex shows what diverse and contradictory parties are interested in reliable reporting, what difficulties can arise as a result of unequal understanding of individual terms and economic phenomena, as well as when applying different accounting methods.

The grouping of economic relations also predetermines the classification of standards according to economic content. The following groups can be distinguished.

First group- basic accounting standards, which disclose the fundamental principles of accounting, accounting policies and financial reporting.

Second group- standards governing accounting and reporting of transactions that affect the interests of the state and the enterprise. This group should include standards for income, taxes, public investment, etc.

Third group- standards establishing rules for accounting and reporting on issues affecting the interests of business partners. In this group it is advisable to include standards for results from joint activities, investments in other companies, etc.

Fourth group- standards aimed at regulating accounting and reporting of operations within companies: activities of segments, mergers of companies, etc.

Fifth group- standards providing for the regulation of costs for wages and pensions.

Sixth group- standards reflecting industry specifics. For example, the specifics of reporting in banking, insurance, construction, etc.

Seventh group- standards that consider the rules of accounting and reporting that disclose information for the needs of the state and entrepreneurs at the international level: currency transactions, activities of international companies, etc.

It should be noted that the division of standards into these groups is conditional. However, such a classification makes it possible to more clearly present the entire range of interrelated economic interests that determine the construction of accounting standards.

The classification of standards according to their purpose and economic content applies to both international and domestic standards.