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Market for government procurement as an effective instrument of state regulation of economy

Kovalev A.M. the graduate student of the department of management and marketing, Ivanovskiy is state energy university V.I. Lenin ( kovalev@uro.ispu.ru )

Journal: Finance and credit, #20, 2012

In the article the concept "market for the public procurement"is considered. The value of this market for the economy of state is noted. The method of modeling defined possibilities of increase of efficiency of purchases by a way of correction of system and stand-alone influences, requirements to system development are formulated.


Logic of reflections in accounting of rent operations and prospects of its change

Kovalev VIT.V. Doctor of Economics, the Department of Credit Theory and Financial Management, the Faculty of Economics, the St Petersburg State University ( v.v.kovalev@econ.pu.ru )

Journal: International accounting, #21, 2013

The article is dedicated to the problem of definition in the accounting legislation such categories as financial and operational leasing. The logic of this division is considered, explanations for criteria of financial lease are offered. It is shown that there is no possibility to achieve absolute comparability of the reporting data, arising at reporting transformation in IFRS format because of the existing rules of the domestic account. Projects of changes in standards of IFRS and domestic Russian accountant system are considered. In this article different ways of the decision of the specified problems are offered.


The essential features and market transformation of financial statements

Kovalev Vit.V. Doctor of Economic Sciences, the Department of Credit Theory and Financial Management, the St. Petersburg State University ( v.v.kovalev@econ.pu.ru )

Journal: International accounting, #41, 2013

The article is devoted to the problems of of comparison of domestic system of accounting (RSBU) with is international recognized formats - IFRS and GAAP. Identification and systematization of distinctions are given in the specified standards in the appendix to practical questions of transformational adjustments implementation. The problems of the subsequent application of various analytical procedures to formats of the reporting and acceptance on their basis of absolutely various administrative decisions are described. In the article accurate distinction between intrinsic and tactical differences of national registration systems and formats of IFRS or GAAP is carried out. In this case different ways of the decision of the specified problems are offered.


Industry characteristics of budgeting (the case of leasing)

Kovalev V.V. Saint Petersburg State University, St. Petersburg, Russian Federation ( v.v.kovalev@econ.pu.ru )

Journal: Economic Analysis: Theory and Practice, #1, 2015

Importance The article deals with organization of budgeting procedures in leasing companies.
     Objectives The main purpose of this article is to develop approaches to budgeting process organization in conditions of leasing activity specifics.
     Methods Laws and regulations on topic under consideration, as well as works of leading foreign and national experts in financial planning and budgeting served as a theoretical and methodological basis of the study.
     Results The study yielded the following most important results: substantiation of the logic of budgeting the activities of a leasing company, formulation of general principles of this process taking into account the specifics of the lessor, presentation of algorithms of budgeting. I provide major recommendations for financial and economic planning of leasing deals. The study explains the logic of the financial result of a leasing project, the reasons of the financial result's variation, and presents measures to optimize tax payments to the budget.
     Conclusions and Relevance I conclude that leasing activity has obvious advantages in terms of budgeting procedure organization. I refer to certain predictability of cash flows (obviously, involving acceptable degree of risk). This enables to vary cash flows of a company at the first phase of contract execution, and, accordingly, its financial results, and budgeting procedure helps achieve it. I offer an approach to building an optimal budget of a leasing company. In addition, I provide theoretical substantiation of the principles of financial planning organization in the leasing industry. Their practical application will maximize the financial result from implementing both an individual leasing project and the whole complex or lease transactions, as well as optimize the entire financial flows of a company.


Credit portfolio risk management by the scenario analysis

Kovalev P.P. Candidate of Economic Sciences, Head of the Risk Management Department of the Eurasian Development Bank ( kpp@eabr.org )

Journal: Finance and credit, #40, 2009

The article describes the example of application scenario analysis for minimization credit risks of credit portfolio.


Scenario analysis, methodological aspects

Kovalev P.P. Candidate of Economic Sciences, Head of the Risk Management Department of the Eurasian Development Bank ( kpp@eabr.org )

Journal: Finance and credit, #44, 2009

The article describes the structure of the approach “Scenario analysis”, which involves next steps: creation a model of the object, defining the keys factors of the influence and evaluating scale, result’s criteria, stress testing the model, what-if analysis, synthesis the results, back testing, conclusion.


Appointment of futures contracts in prediction and regulation of financial markets

Kovalev A.A. post-graduate student of Finance and credit department, Russian state tax academy ( rusgold@list.ru )

Journal: Financial Analytics: Science and Experience, #15, 2010

The problem of forecasting market trends in order to regulate the financial market is considered. Appointment of the futures contracts market as the primary source of information used in various spheres of economy is researched, and the rationale for the use of futures contracts for analyzing and predicting the behavior of financial markets is provided.


Real estate leasing: problems of transaction’s realization in domestic market

Kovalev V.V. Dr. (Economics), Department of Credit Theory and Financial Management, Faculty of Economics, St Petersburg State University ( vvk77@inbox.ru )

Journal: Finance and credit, #19, 2011

The article is dedicated to the specificity of domestic real estate leasing business. Several factors of administrative and economic features, limiting development of this business are demonstrated in the article. In this case different ways of the decision of the specified problems are offered.


Issues of comparability of registration data at leasing operations

Kovalev Vit.V. Doctor of Economic Sciences, Associate Professor of department "Credit Theory and Financial Management", the St Petersburg State University ( vvk77@inbox.ru )

Journal: International accounting, #27, 2012

The article is devoted to questions of comparability of the reporting data received at transformation corrections of leasing operations at participants of the transaction. The main reasons on which it is impossible to achieve absolute comparability of the reporting data, arising at reporting transformation in IFRS format are revealed. Solutions of the specified problems are offered.


The banking risk management strategy

Kovalev P.P. Candidate of Economic Sciences, Head of the Risk Management Department of the Eurasian Development Bank ( kpp@eabr.org )

Journal: Finance and credit, #15, 2009

The article describes various aspects of strategic banking risk management. Particular attention is being paid to the matters of developing the banking risks management strategies and defining the basic components of this process. It also considers the matters connected with development of strategic goals of banking risk management. The article lists the basic, in the author’s opinion, strategic goals of the bank and the bank’s risk management, reflects its correlation and cause-and-effect relation.


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