Summary: The study provides a General description of the activities of the leading international rating agencies, identified the main types of ratings (credit, non-credit, short-term, long-term, carried out by international or national scale), presents objects of rating, reviewed conventions used to assess the quality commitments of various objects when drawing up ratings of leading international agencies, identified the prospects for further development of the reporting agencies with regard to environmental factors.
The ambiguity of the assessment activities of the agencies Standard & Poor's, Moody's and Fitch Ratings on the Russian market due to their negative assessment of the long-term sovereign rating of Russia as a national and international scale, this in early 2015. By estimations of representatives of government, business and experts this forecast is clearly pessimistic in nature and reflects the political dependence of agencies from Western countries and USA. Speaking about the prospects and future of the international rating agencies on the Russian market, it should be noted that in Russia adopted the law on the activities of credit rating agencies to limit the possibility of global agencies, Standard & Poor's, Moody's and Fitch Ratings assign ratings in Russia on a national scale.
Presented in the work of the information may be of interest for further deeper exploration of the issues, determine the range of problems to be solved by establishing sovereign credit ratings on national and international scale.
In addition, the proposed in the work information can also serve as a basis for further evaluation of the degree of influence of the political environment on the formation of sovereign ratings, prospects of development of the activities of international rating agencies on the Russian market, directions of improving the legislation on rating agencies.
Keywords: rating Agency, international scale, the political circumstances, the Russian market, financial institution, securities.
Summary: The question of the economic nature of the primary accounting is reviewed and modern system of process documentation is researched in management system of hotel and restaurant business. Primary accounting as an information management system is characterized that provides management of the enterprise operational, complete, objective and reliable information for management decisions. The basics of effective organization of primary accounting and areas of improving the system of primary accounting of hotel and restaurant business are elucidated. The media of primary accounting information is proposed, which enable to operate an integrated accounting system to improve the efficiency of formation analytical information and implementation of management and control functions of management.
Key words: primary accounting, primary document, documentation, workflow, accounting register, accounting policy.
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
Actual problems of modern science: Abstracts of IV International scientific-practical conference (Moscow-Budapest-Vienna, December 29, 2015)
