INTERNATIONAL CONFERENCE on ACCOUNTING, AUDITING and TAXATION (ICAAT 2014) December 11-12, 2014 Nordic Hotel Forum Conference Centre, Viru väljak 3, Tallinn FIRST DAY: DECEMBER 11, 2014 9.30-10.00 Registration 10.00–10.30 Plenary session (Room Arcturus) 10.30–11.45 Session I Financial and Governmental Accounting (Room Arcturus) Vitaly Kovalev Development of Russian accounting for lease within the European accounting framework Karina Kenk, Toomas Disclosure of performance information in performance management Haldma systems of Estonian local governments: a comprehensive view Natalia Generalova, The problem of localization of economic science by the example of study of Ekaterina Popova the scientific literature on accounting for goodwill in Russia and abroad 10.30–11.45 Session II Financial Statement Analysis (Room Altair) Vaclovas Lakis Jakub Maixner, Jan Hospodka, Monika Randáková, Jiřina Bokšová Jaana Vaarmets, Paavo Siimann Reasons and consequences of information distortion in financial statements Personal bankruptcy in the South Bohemian Region in the Czech Republic The impact of subsidies received on companies’ financial ratios (by the example of medium-sized Estonian food companies from 2005 to 2012) 11.45–12.00 Coffee break 12.00–13.45 Session III Financial Accounting and Financial Statement Analysis (Room Arcturus) Timmy Lim, Jeffrey Knapp, English Premier League footballer transfer fees: is one time expensing or Per Christen Tronnes, Leon capitalising more useful? Wong Iveta Mietule, Inta Brūna Review and evaluation of the research methodology in the accounting discipline in Latvia from 2003 until 2013 Maret Branten Financial statement analysis in investigation of macroeconomic trends Aldo Kask Proposals to further development of the methodology of systems integrated analysis for the evaluation of business results of a corporate group 12.00–13.45 Session IV Accounting Profession, Education and History (Room Altair) Svetlana Karelskaya, First institution of higher accounting education in Russia Ekaterina Zuga Jiři Strouhal, Georgeta Recent accounting education literature review Victoria Cailean Viatcheslav Sokolov Historiography of accounting in Russia Dmitry Nazarov, Marina Public significance of accounting: Russian original concept Sidorova 13.45–14.45 Lunch 14.45–17.00 Session V Financial Accounting, Insurance, Taxation (Room Arcturus) Jaan Alver, Lehte Alver On some terminological problems of accounting and financial reporting: The case of Estonia Jiřina Bokšová, Jiři When to recognize gross written premium from insurance contracts? Strouhal Evidence from CEE region Tetiana Paientko Financial flows in the informal sector of the economy and an analysis of resulting tax revenue losses Problems of electronic documents use in the tax control – the case of Ukraine Jiřina Bokšová Proportional reinsurance: advantages and disadvantages 14.45–17.00 Session VI Management and Cost Accounting (Room Altair) Šárka Fialová, Boris Calculations and cost management in Czech hospitals Popesko Tarmo Kadak Projected and actual benefits from the performance management systems Petr Novak, Lucie Variable costs from the view of business economics Meixnerová Boris Popesko, Šárka Application of the activity-based costing in a hospital organization: case Fialová, Petr Novák study in the department of neonatology Justyna Dobroszek The use of controlling tools in logistics enterprises in Poland Kateryna Proskura SECOND DAY: DECEMBER 12, 2014 Room Altair 10.00–11.45 Session VII Management and Cost Accounting Żaneta Pietrzak Tomasz Wnuk-Pel Petr Novak Operational budgeting in Polish companies – evidence from the field Viatcheslav Sokolov, Svetlana Karelskaya Jiři Strouhal, Carmen Giorgiana Bonaci Dmitry Nazarov, Nikolai Klinov Iivi Maspanov, Marike Rämmel The first attempt to create a professional accountants’ organization in Russia Facing current trends in accounting harmonization: on case of Czech professional accountants Calculation as a term of Russian accounting Cost behavior and stickiness of costs in manufacturing enterprises as a part of cost variability research Luboš Smrčka Cost management in connection with debtor defaults – examples from the Czech Republic Natalja Gurvitsh, Monika Corporate social responsibility reporting linkage with financial performance Nikitina-Kalamäe, Emilia of companies: evidence from Estonian companies listed on NASDAQ OMX Startseva Baltic 11.45–13.45 Session VIII Social Responsibility and Accounting Profession Development of auditing in Estonia 2003–2013: Comparison with Finland 13.45 Closing conference