MYSELF MBA: MAIN PRINCIPLES OF BUSINESS
Josh Kaufman worked at Procter & Gamble and was considering whether to go to business school to help his career. The prospects after receiving an MBA were vague, but student…

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"Natance" business
About 15 years ago, Alexander Loginov became interested in dancing - the then very popular hustle direction. The students found it themselves: several guys, seeing how Alexander and her partner…

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12 errors in working with spreadsheets, resulting in catastrophic losses
A ranking of the largest errors in working with spreadsheets has been compiled, because of which companies suffered huge losses. The list includes both financial institutions and private enterprises from…

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compliance with

Practical aspects of accounting for business combinations in the fuel and energy sector

A contribution is any economic resource that creates or can create returns as a result of applying one or more processes.A process is any system, standard, protocol, agreement or rule that, when applied to a deposit or deposits, creates or can produce returns.

Return – the result of contributions and processes applied to such deposits that provide or are able to provide income in the form of dividends, cost savings or other economic benefits directly to investors or other owners, members or participants.

Given the fact that the acquisition of a business and a group of individual assets is reflected in the statements differently, it is important to understand how the first differs from the second. Such an analysis is based on the three components of a business in terms of IFRS 3 Business Combinations, which is why if a company is able to demonstrate contributions, processes and returns, then, as a rule, there is a business as such. Continue reading

"Wallet of the main staff"
Where, nevertheless, is the critical boundary of wage costs, which is not recommended to be crossed over? If you do not have a ready answer, do not be discouraged, for…

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Asset keeper - property basis of a business
Protecting the property complex of a business, along with ensuring tax security, is a fundamental task to be solved in the course of building a business model and structuring a…

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Elimination of minority shareholders in LLC: how to do and how to prevent
LLC is the most common form of legal entities in Russia. This is a kind of intermediate type of participation in entrepreneurial activity between the association of only capital (joint-stock…

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Purchasing link in a group of companies: is it necessary?
At a time when it was impossible to be 100% sure that suppliers were honest, that they would fulfill their tax obligations and not “disappear” by the time of the…

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