Financial Analytics: Science and Experience

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Financial Analytics: Science and Experience

12(102) - 2012 March

Influence of estimation of cost of non-material assets on indexes of financial reporting of organization

Vol. 5, Iss. 12, MARCH 2012

Available online: 23 March 2012

Subject Heading: ECONOMY OF ENTERPRISE

JEL Classification:

Korniets T.P. PhD in Economics, associate professor of department “Managements of Business Projects”, National Research Nuclear University «MEPHI»
TPKorniyets@mephi.ru

Alikova O.P. Manager of department “Managements of Business Projects”, National Research Nuclear University «MEPHI»
OPAlikova@mephi.ru

In the article problems of an estimation of objects of non-material assets from the point of view influence of methods of cost estimation on indicators of the financial reporting of the organizations are investigated. The methods of a cost estimation of the non-material actives, allowing to reflect their real value as a part of the financial reporting and by that to raise its analytical possibilities more adequately are offered.

Keywords: financial reporting, estimation of non-material actives, balance cost, amortization, capitalization

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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