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Economic Analysis: Theory and Practice
 

Zero balance sheet and its application in determining the efficiency of equity (for example Russian telecommunication enterprises)

Vol. 10, Iss. 15, APRIL 2011

Available online: 11 April 2011

Subject Heading: Financial analysis

JEL Classification: 

Nosova I.L. candidate of economic sciences, senior lecturer of chair of economic theory, Astrakhan state technical university
irinansva@rambler.ru

This article was adapted methods applied zero balance in the Russian practice to balance sheet formed on the basis of the rules and principles of IFRS. Considered a situational analysis on zero balance report in order to decide on capital efficiency: the case of Russian enterprises of telecommunication.

Keywords: balance, balance sheet value of zero, wiring, implementation, asset liquidation, liquidation, price

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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