How to choose a chief accountant and have no regrets

PUBLICATIONS \ 29.03.2021

It has often been said that accountancy is a profession that does not lose its relevance, and accounting, as a sphere of activity, is stable. The labour market confirms stability in the field of accounting – the demand for specialists does not fall, with new vacancies constantly appearing. But, despite this, the market is changing […]

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Employment books: what has changed starting from January 1

PUBLICATIONS \ 26.03.2021

Starting from January 1, 2020, electronic employment books (EEB) have been introduced in Russia. By the way, the term “electronic employment book” is a philistine usage. The law employs the wording of Employment History, according to the name of the monthly report that the employer submits to the Pension Fund of Russia (PFR). The transition […]

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Accounting for cashback and discounts

PUBLICATIONS \ 19.03.2021

To begin with, it should be noted that the terms “discount” and “cashback” are not legislatively defined; however, in practice, these tools are often used to increase clients’ loyalty to an organization and to increase their number.  We can highlight the following types of marketing tools to encourage buyers: a discount in the form of […]

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Who submits the SZV-M: the accountant or HR manager?

PUBLICATIONS \ 18.02.2021

Information about insured persons (Russian acronym SZV-M) is a report that is required to be formed by all employers who have employees on their staff. The procedure for filling in such a report, the list of errors that can be made when filling it in, and the scope of administrative liability for mistakes made are […]

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The tax manoeuvre: content and essence of the changes


Starting from January 1, 2021, Federal Law No. 265-FZ dated July 31, 2020 entered into force, which has amended the Tax Code of the Russian Federation (the “Tax Code”) and has established new taxation rules for companies operating in the field of information technologies.  Acsour’s specialists answer how the new taxation rules differ from the […]

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5 stages of the inevitability to accept ISO/IEC 27001 certification. Acceptance


The final stage of the emotional response to changes is acceptance. Full acceptance of the essence of what is happening for us was the undergoing of a certification audit according to the ISO 27001 standard and obtaining the coveted certificate. When preparing for an audit, first of all, look into the formal details of the […]

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Lost original versions

PUBLICATIONS \ 21.01.2021

The last six months have significantly changed the life of organizations – now almost all business has switched to remote working mode. How should you organize the exchange of original documents if you or your contractor are working remotely? What should you do if an original document is lost? Anzhelika Maksimova, Acsour’s Senior Accountant, spoke […]

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The tax implications of formal document flow

PUBLICATIONS \ 19.01.2021

For many years, the tax authorities have been countering companies that evade the payment of taxes. Schemes to reduce the tax burden are becoming more refined and progressive. One of the most common methods in tax practice to intentionally reduce the deductions claimed by a company is to maintain formal document flow. What is meant […]

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