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Itegrated finance estimating of the companies capital efficiency on the SWOT-SNW instrumentation basis

Savvidi T.A. doctor of economic sciences, professor, chair of the global economy, Sochi state university for tourism and recreation ( didim-finance@mail.ru )

Gordeeva E.V. senior teacher, chair of the global economy, Sochi state university for tourism and recreation ( jsochi@ramblerl.ru )

Journal: Economic Analysis: Theory and Practice, #21, 2010

Development of the estimated financial solutions for businesses who do not have a representative of the financial market rate of interest. SWOT-SNW-rated performance management capital focused on balanced growth capital owners, combines identification medium dynamic performance capital structure and how to use it.


Principle of transparency of accounting (financial) reporting for various groups of users considering their information requirements

Kuznetsova E.I. Doctor of Economic Sciences, Professor, the Department of Finance and Economic Analysis, the Russian Ministry of Internal Affairs of Moscow University ( elenkuz90@mail.ru )

Gordeeva A.A. Graduate Student, the Department of Accounting, the Russian University of Cooperative ( aleksandragrd@yandex.ru )

Journal: International accounting, #32, 2013

The article is devoted to research of features of disclosure of information in accounting (financial) reporting, and also information interests of various groups of users and to their relation to the principle of transparency of the reporting. The concept of "bottlenecks" of the reporting is given and the analysis for the purpose of synthesis of data of the theoretical analysis of distortions of financial statements is carried out.


Endogenous factors of commercial banks’ loan policy

Gordeeva J.P. graduate student of chair «Corporative finances and Banking», Volgograd State University ( gordeevajulia86@gmail.com )

Journal: Finance and credit, #3, 2011

The urgency of this research is due to daily wants in analysis of loan policy of commercial banks as they are considered to be the main suppliers of resources for progressive development of our countries’ real sector of economy. In this scientific research factors that exert influence on commercial banks’ loan policy are examined thought the instrumentality of six-factor model of production function. In the issue of these factors impact analysis on each element of loan policy the author concluded what factors act the priority part in building and realization of banks’ loan policy.


Well grounding of strategic finance decisions in the process of the company capital efficiency management

Savvidi T.A. professor, Sochi State University for Tourism and Recreation ( didim-finance@mail.ru )

Gordeeva E.V. senior teacher, graduate student, Sochi State University for Tourism and Recreation ( jsochi@ramblerl.ru )

Journal: Finance and credit, #7, 2010

In the present work the finance management principal concept directions and approaches have generalized which allows to concentrate the attention on the verbal algorithm elaborating is corresponding the possibilities of main intent directive modifications of the company cost (value) growing, the changes of its strategic finance position (in accordance with finance politics models), regulating and estimating objects making choice by strategic orienteers (spread of alternative decisions dynamics diapason) and changes parameters (scales). It is concluded that the strategic maneuver using of alternative estimate making choice by the corresponding objects (regulators) base of the business capital profitability with simultaneous intercoordination with their integrative system variances is promoted to finance decision well regulating in investigating sphere.


On the impact of IFRS on results of financial analysis of organizations

Gordeeva O.G. Cheboksary Cooperative Institute (Branch) of Russian University of Cooperation, Cheboksary, Russian Federation ( gog3@yandex.ru )

Serebryakova T.Yu. Cheboksary Cooperative Institute (Branch) of Russian University of Cooperation, Cheboksary, Russian Federation ( tserebryakova@rucoop.ru )

Journal: International accounting, #22, 2017

Importance The main disadvantage of IFRS is in subjectivity of estimates of assets and liabilities. Methods of financial analysis, and especially the permissible values of key indicators are determined in relation to financial statements generated under IFRS. However, in our country, these indicators for various purposes, including bankruptcy proceedings, are determined based on financial statements prepared under Russian Accounting Standards. The findings show that restatement of financial statements does not change conclusions about financial condition of the organization. Further investigation reveals the validity of these conclusions.
Objectives We use the data of Russian companies preparing their IFRS-based financial statements on the basis of transformation of their RAS-based financial statements to find the extent of difference in figures characterizing the financial standing of these companies under the said reporting formats.
Methods The study draws on general scientific methods, like systems approach, logical generalization, analysis, synthesis and hypothesis.
Results In the presence of material differences in financial indicators, the results of ratio analysis of financial statements prepared under RAS and IFRS enable to make the same conclusions about the financial standing.
Conclusions and Relevance The findings help focus on improving the criteria for evaluating the financial condition of domestic companies for various purposes, regardless of International Financial Reporting Standards.


On the impact of IFRS on results of financial analysis of organizations

Gordeeva O.G. Cheboksary Cooperative Institute (Branch) of Russian University of Cooperation, Cheboksary, Russian Federation ( gog3@yandex.ru )

Serebryakova T.Yu. Cheboksary Cooperative Institute (Branch) of Russian University of Cooperation, Cheboksary, Russian Federation ( tserebryakova@rucoop.ru )

Journal: Economic Analysis: Theory and Practice, #5, 2017

Importance The main disadvantage of IFRS is in subjectivity of estimates of assets and liabilities. Methods of financial analysis, and especially the permissible values of key indicators are determined in relation to financial statements generated under IFRS. However, in our country, these indicators for various purposes, including bankruptcy proceedings, are determined based on financial statements prepared under Russian Accounting Standards. The findings show that restatement of financial statements does not change conclusions about financial condition of the organization. Further investigation reveals the validity of these conclusions.
Objectives We use the data of Russian companies preparing their IFRS-based financial statements on the basis of transformation of their RAS-based financial statements to find the extent of difference in figures characterizing the financial standing of these companies under the said reporting formats.
Methods The study draws on general scientific methods, like systems approach, logical generalization, analysis, synthesis and hypothesis.
Results In the presence of material differences in financial indicators, the results of ratio analysis of financial statements prepared under RAS and IFRS enable to make the same conclusions about the financial standing.
Conclusions and Relevance The findings help focus on improving the criteria for evaluating the financial condition of domestic companies for various purposes, regardless of International Financial Reporting Standards.


Problematic aspects of using the depreciation mechanism as a source of reproduction

Gordeeva G.P. Siberian Federal University, Krasnoyarsk, Russian Federation ( glafira.petrovna@mail.ru )

Plotnikova N.G. Siberian Federal University, Krasnoyarsk, Russian Federation ( imvapng@yandex.ru )

Zlobin A.M. Siberian Federal University, Krasnoyarsk, Russian Federation ( offff@bk.ru )

Journal: Finance and credit, #37, 2014

Theoretically, depreciation charges should be a source of financing, first of all fixed asset funding; however, in practice, at the modern stage they do not play a significant role in technical upgrade and re-equipment of companies. The article describes the purpose and method of creating a depreciation reserve and a special bank account during the Soviet era that provided a basis to consider the reserve resources as monetary items. The article also depicts the circumstances due to which it is not possible to resume the mechanism of using depreciation as a source of reproduction that operated during the socialist period. The authors substantiate the thesis that the formation of a sinking fund in the Soviet Union's accounting system was a unique solution of those times, and depreciation was not only an economic but also a political category. The study considers the evolution of the Chart of Accounts of a company's financial and economic activity from the Soviet era to the present day. The study also reveals the reasons that prevent resuming the operation of the mechanism of depreciation use as an internal source of building company's resources as it was in the Soviet period. The study includes a brief overview of scientific literature on problematic aspects of depreciation charge use. The authors conclude that to develop a mechanism of using depreciation charges as a reproduction source, it is necessary to introduce an adequate legal and regulatory framework.


The impact of IFRS on results of the analysis of PAO Rostelecom financial position

Serebryakova T.Yu. Cheboksary Cooperative Institute, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation ( tserebryakova@rucoop.ru )

Gordeeva O.G. Cheboksary Cooperative Institute, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation ( gog3@yandex.ru )

Journal: International accounting, #18, 2016

Importance The specifics of the current state of accounting is a transition from accounting principles that are based on historical cost to internationally recognized fair value accounting. However, not all assumptions of International Financial Reporting Standards (IFRS) enable to expressly and reasonably disclose information about financial standing of organizations in their financial statements. Fair value is not a completely objective indicator, therefore, there is a risk of misstatements. On the other hand, when revaluing assets and liabilities at fair value, both assets and liabilities change by equal values. So, from the financial analysis viewpoint, restatement under IFRS does not always alter conclusions about financial standing of organizations.
Objectives The study aims to compare indicators of financial standing of organization preparing its IFRS financial statements based on transformation of its financial statements prepared under Russian Accounting Standards (RAS) and check if these reporting formats differ from each other.
Methods The paper employs general scientific methods, i.e. systems approach, logical generalization, analysis, synthesis, and hypothesis.
Results The findings show that subject to the existence of substantial differences in financial indicators, the results of the coefficient analysis of financial statements prepared under RAS and IFRS do not have critical differences when we analyzed the reporting of Rostelecom.
Conclusions and Relevance It is necessary to get extended statistics for further generalizations. This will be a subject of our subsequent publications.


Management accounting and management: issues of cross-functional interaction

Sidorova M.I. Financial University under Government of Russian Federation, Moscow, Russian Federation ( sidorova2003@list.ru )

Gordeeva E.I. Financial University under Government of Russian Federation, Moscow, Russian Federation ( orel_e@bk.ru )

Journal: International accounting, #35, 2014

The high degree of hierarchy, dynamics and complexity of the modern business structure necessitates the continuous improvement of the managerial decisions' quality. The emergence of the new challenges characterizing the modern business management system, leads to the need to improve information-analytical support of management. The success of the economic actors in the modern conditions depends on their awareness and ability at proper time to obtain and use the information about their internal resources and external market environment. The implementation of this function is possible in the system of management accounting. The authors systematized the management accounting stages and management development as the science disciplines from the end of the XIX century to the present time. The authors adhere to the position that the organization' business model study should constitute a basis for the construction of a management accounting system. The composition of the key indicators to measure the effectiveness of the business depends on the structure and scope of management accounting system. The article draws attention to the need to find ways of improving cross-functional interaction of two subsystems: management and management accounting. This interaction can be expressed both as a cross-disciplinary research, and the creation of cross-functional teams to ensure the innovation projects success ensuring the innovation business. The scientific research in the field of management now aims to develop a strategic, innovative and process approach to management, which practical implantation requires the business processes reengineering. A management accounting system should provide information and analytical support to such projects. The positioning of the business structures as open synergetic systems serves as the prerequisite for the successful introduction of the newest methods of management accounting.


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