| Форма представления | Статьи в зарубежных журналах и сборниках |
| Год публикации | 2020 |
| Язык | английский |
|
Ветошкина Елена Юрьевна, автор
Ивановская Анна Валериевна, автор
Семенихина Наталья Борисовна, автор
|
|
Максимова Дарья Олеговна, автор
|
| Библиографическое описание на языке оригинала |
Vetoshkina E.Y, Ivanovskaya A.V, Maksimova D, Semenikhina N. B. Oil and gas companies in the russian federation [Empresas de petr?leo y gas de la federaci?n de rusia]//Utopia y Praxis Latinoamericana. - 2020. - Vol.25, Is.Extra12. - P.309-317. |
| Аннотация |
The purpose of our research is to develop a model for testing for the impairment of oil and gas company assets. The subject of the research is the set of theoretical and practical aspects of accounting for the recoverability of assets. The object is one of the largest Russian oil companies, Rosneft engaged in the production and processing of oil, as well as the sale of petroleum products. Based on the results of this work, we propose a model for assessing the recoverability of assets based on the calculation of the value from the use of assets, taking into account the company's proven reserves and projected production volumes. |
| Ключевые слова |
impairment, recoverability of the non-current assets, financial reporting, oil and gas companies, key audit matters, Russia |
| Название журнала |
Utopia y Praxis Latinoamericana
|
| URL |
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85096479363&doi=10.5281%2fzenodo.4280157&partnerID=40&md5=bd503512893307a9c443d97d99509296 |
| Пожалуйста, используйте этот идентификатор, чтобы цитировать или ссылаться на эту карточку |
https://repository.kpfu.ru/?p_id=244626 |
Полная запись метаданных  |
| Поле DC |
Значение |
Язык |
| dc.contributor.author |
Ветошкина Елена Юрьевна |
ru_RU |
| dc.contributor.author |
Ивановская Анна Валериевна |
ru_RU |
| dc.contributor.author |
Семенихина Наталья Борисовна |
ru_RU |
| dc.contributor.author |
Максимова Дарья Олеговна |
ru_RU |
| dc.date.accessioned |
2020-01-01T00:00:00Z |
ru_RU |
| dc.date.available |
2020-01-01T00:00:00Z |
ru_RU |
| dc.date.issued |
2020 |
ru_RU |
| dc.identifier.citation |
Vetoshkina E.Y, Ivanovskaya A.V, Maksimova D, Semenikhina N. B. Oil and gas companies in the russian federation [Empresas de petr?leo y gas de la federaci?n de rusia]//Utopia y Praxis Latinoamericana. - 2020. - Vol.25, Is.Extra12. - P.309-317. |
ru_RU |
| dc.identifier.uri |
https://repository.kpfu.ru/?p_id=244626 |
ru_RU |
| dc.description.abstract |
Utopia y Praxis Latinoamericana |
ru_RU |
| dc.description.abstract |
The purpose of our research is to develop a model for testing for the impairment of oil and gas company assets. The subject of the research is the set of theoretical and practical aspects of accounting for the recoverability of assets. The object is one of the largest Russian oil companies, Rosneft engaged in the production and processing of oil, as well as the sale of petroleum products. Based on the results of this work, we propose a model for assessing the recoverability of assets based on the calculation of the value from the use of assets, taking into account the company's proven reserves and projected production volumes. |
ru_RU |
| dc.language.iso |
ru |
ru_RU |
| dc.subject |
impairment |
ru_RU |
| dc.subject |
recoverability of the non-current assets |
ru_RU |
| dc.subject |
financial reporting |
ru_RU |
| dc.subject |
oil and gas companies |
ru_RU |
| dc.subject |
key audit matters |
ru_RU |
| dc.subject |
Russia |
ru_RU |
| dc.title |
Oil and gas companies in the russian federation [Empresas de petr?leo y gas de la federaci?n de rusia] |
ru_RU |
| dc.type |
Статьи в зарубежных журналах и сборниках |
ru_RU |
|
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