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The article discusses methodologies for evaluating and reporting on International Standards of the results of intellectual activity as a part of the company’s intangible assets. The main positions of the individual International Financial Reporting Standards in part of evaluation, recording and reporting of intangible assets are analyzed.

Intensive economic use of water resources as well as disregard for mechanisms of forma-tion of their composition and properties often leads to negative transformation of water bodies’ state. Reinforcement of forest capacity to protect water is one of the most important ways to conserve natural state of water resources. In considered Voronezh region insular forest distribution determines specific impact to elements of the water cycle and regulation of hydrological regime of water bodies.

In everyday life, unforeseen or unplanned purchases lead to a desire to borrow a small amount on the short term. This problem is known to many people. Currently, the only viable option is short-term loans from commercial banks or micro-loans provided by microfinance institutions. They have their own advantages and disadvantages, and it is designed for a specific audience of potential borrowers. Short-term bank credit is available at any bank that deals with consumer credit borrowers. There are four main types of loans in the short term: a term loan; line of credit; overdraft on a personal map; quick loans. The potential borrower has the ability to get a loan only if certain conditions of the credit institution. Microfinance institutions are engaged in issuing microloans. There are two main types of micro-loans to individuals: consumer loans for a period of one year; term loans to payday. In this type of lending the solvency of the borrower is not evaluated, not studied his income, credit history is not analyzed. The creditworthiness of the borrower is assessed through informal criteria. Despite some limitations and high cost, short-term loans and micro-loans is a great opportunity to purchase desired and necessary goods or solve other consumer problems.

The article covers the issues of organization of financial monitoring as an instrument of realisation of the internal control system in companies, as well as main directions of internal control of production and sales processes, privity of contract observance with counteragents.