title: Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¸ ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ñ Ð¿ÑÐ¾ÐµÐºÑÐ° Ð¿Ð¾ Ð¼Ð¾Ð´Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¸ Ð¸ Ð°Ð²ÑÐ¾Ð¼Ð°ÑÐ¸Ð·Ð°ÑÐ¸Ð¸ Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑÐ° ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð¿Ð¾ ÐÐ¡Ð¤Ð 15
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
Creators: name: ÐÐ»ÐµÐºÑÐµÐµÐ²Ð°, ÐÐ²Ð³ÐµÐ½Ð¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: ÐÐ½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½ÑÐµ ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¸
Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð¿ÑÐ¾ÐµÐºÑÐ°
Ð¼ÑÑÐ¾
Ð¿ÑÐ¸Ð·Ð½Ð°Ð½Ð¸Ðµ Ð²ÑÑÑÑÐºÐ¸
Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑ
ÑÑÑÐ°ÑÐµÐ³Ð¸ÑÐµÑÐºÐ¾Ðµ Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ Ð¼Ð°Ð³Ð¸ÑÑÑÐ°: Â«Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¸ ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ñ Ð¿ÑÐ¾ÐµÐºÑÐ° Ð¿Ð¾ Ð¼Ð¾Ð´Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¸ Ð¸ Ð°Ð²ÑÐ¾Ð¼Ð°ÑÐ¸Ð·Ð°ÑÐ¸Ð¸ Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑÐ° ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð¿Ð¾ ÐÐ¡Ð¤Ð 15Â». Ð¦ÐµÐ»ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ñ ÑÑÐµÐ±Ð¾Ð²Ð°Ð½Ð¸Ð¹ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ° ÐÐ¡Ð¤Ð 15 Â«ÐÑÑÑÑÐºÐ° Ð¿Ð¾ Ð´Ð¾Ð³Ð¾Ð²Ð¾ÑÐ°Ð¼ Ñ Ð¿Ð¾ÐºÑÐ¿Ð°ÑÐµÐ»ÑÐ¼Ð¸Â» Ð² ÐÐ¢-ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸ÑÑ Ð¿ÑÐ¸ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸. ÐÐ°Ð´Ð°ÑÐ¸ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: Ð°Ð½Ð°Ð»Ð¸Ð· Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸; Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ðµ Ð¿ÑÐ¾ÐµÐºÑÐ¾Ð² ÑÐ»ÑÑÑÐµÐ½Ð¸Ñ Ð² ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ð¸ ÑÐ¾ ÑÑÑÐ°ÑÐµÐ³Ð¸ÑÐµÑÐºÐ¸Ð¼Ð¸ ÑÐµÐ»ÑÐ¼Ð¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸; Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ ÐÐ¡Ð¤Ð 15 Ð² ÐÐ¢-ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸ÑÑ; Ð¼Ð¾Ð´ÐµÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿ÑÐ¾ÑÐµÑÑÐ° Ð¿ÑÐ¸Ð·Ð½Ð°Ð½Ð¸Ñ Ð²ÑÑÑÑÐºÐ¸; ÑÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð¿Ð»Ð°Ð½Ð° Ð¿ÑÐ¾ÐµÐºÑÐ° Ð¿Ð¾ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ ÐÐ¡Ð¤Ð 15; Ð¾ÑÐµÐ½ÐºÐ° Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¾Ð½Ð½ÑÑ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ Ð¿ÑÐ¾ÐµÐºÑÐ°. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð²ÑÐ¿Ð¾Ð»Ð½ÑÐ»Ð¾ÑÑ Ð½Ð° Ð±Ð°Ð·Ðµ: ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ñ WideSoft (Ð³. Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³). ÐÐµÑÐ¾Ð´Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: Ð¿ÑÐ¾ÑÐµÑÑÐ½ÑÐ¹ Ð¿Ð¾Ð´ÑÐ¾Ð´, PDCA Ð¿Ð¾Ð´ÑÐ¾Ð´ SWOT-Ð°Ð½Ð°Ð»Ð¸Ð·, Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿Ð¾ÑÐµÑÑ Ð¸ ÑÐ·ÐºÐ¸Ñ Ð¼ÐµÑÑ Ð² ÑÐµÐ¿Ð¾ÑÐºÐµ ÑÐµÐ½Ð½Ð¾ÑÑÐ¸ (Ð±ÐµÑÐµÐ¶Ð»Ð¸Ð²Ð¾Ð³Ð¾ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²Ð°), ÑÐ°ÐºÑÐ¾ÑÐ½Ð°Ñ Ð¸ ÑÐºÑÐ¿ÐµÑÑÐ½Ð°Ñ Ð¾ÑÐµÐ½ÐºÐ°, Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¼Ð¾Ð´ÐµÐ»ÐµÐ¹. ÐÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ðµ ÐÐ¡Ð¤Ð 15 Ð² ÐÐ¢ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸ÑÑ, Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¸ Ð¿ÑÐ¾ÑÐµÑÑ Ð¿ÑÐ¸Ð·Ð½Ð°Ð½Ð¸Ñ Ð²ÑÑÑÑÐºÐ¸; Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð° ÑÑÐµÑÑÑÐ¾Ð²Ð½ÐµÐ²Ð°Ñ Ð¼Ð¾Ð´ÐµÐ»Ñ Ð¿ÑÐ¸Ð·Ð½Ð°Ð½Ð¸Ñ Ð²ÑÑÑÑÐºÐ¸; ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð° Ð¼Ð¾Ð´ÐµÐ»Ñ ÑÑÑÐ°ÑÐµÐ³Ð¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¼ÐµÐ½ÐµÐ´Ð¶Ð¼ÐµÐ½ÑÐ°, Ð¿Ð»Ð°Ð½ Ð¿ÑÐ¾ÐµÐºÑÐ¾Ð² ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ, ÐºÐ°ÑÑÐ° Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑÐ¾Ð² Ð¸ Ð¼Ð¾Ð´ÐµÐ»Ñ Ð¿ÑÐ¾ÑÐµÑÑÐ° Ð¿ÑÐ¸Ð·Ð½Ð°Ð½Ð¸Ñ Ð²ÑÑÑÑÐºÐ¸; ÑÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½ Ð¸ Ð¾ÑÐµÐ½ÑÐ½ Ð¿Ð»Ð°Ð½ ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¿ÑÐ¾ÐµÐºÑÐ°. ÐÐ°ÑÑÐ½Ð°Ñ Ð½Ð¾Ð²Ð¸Ð·Ð½Ð° Ð·Ð°ÐºÐ»ÑÑÐ°ÐµÑÑÑ Ð² ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ðº Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ ÐÐ¡Ð¤Ð 15 Ð² ÐºÑÑÐ¿Ð½ÑÑ ÐÐ¢ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸ÑÑ.
description: Theme of the Master graduate qualification paper: "Project implementation planning of the IFRS 15 reporting business process modification and automation". The purpose of the study is studying of financial statements compliance in IT Companies with the IFRS 15 "Revenue from contracts with customers". Tasks of the study: analyze the company's activities; identify improvement projects by the company's strategic goals; analyze IFRS 15 standard application in the IT Company; model and analyze the revenue recognition process; define a project plan for IFRS 15 implementation; evaluate project investment indicators. The study is performed on the basis of WideSoft Company (Saint-Petersburg). Research methods: process approach, PDCA approach, SWOT analysis, analysis of losses, and "bottlenecks" in the value chain, factor assessment, expert evaluation, information and model analysis. The main results of the paper: an analysis of IFRS 15 for IT Companies, organization environment, and revenue recognition business process was carried out; a three-level revenue recognition model was proposed; the organization strategic management systems, plan of strategic development projects, revenue recognition business process model were developed; the project plan for IFRS 15 implementation was developed; The scientific novelty of the study consists in the development of recommendations for the implementation of IFRS 15 in large IT companies.