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International Accounting
 

The system of consolidated national accounts of russian federation

Vol. 12, Iss. 7, JULY 2009

Available online: 18 September 2009

Subject Heading: Accounting problems

JEL Classification: 

Rybakova O.M. professor, Peoples Friendship University of Russia
(495) 433-94-04

Girbasova E.M. associate professor, Institute of Electronic Technology (Technical University, Moscow)
girbasovaem@mail.ru

The article deals with methods of formation of the system of consolidated national accounts of Russia on the basis of summary tables data of financial reports of companies and further improvement of financial reports.
     The correlation of accounting stock-taking indices with macro-economic indices of SNA has been studied.
     New supplementary financial summary tables and reports for companies, being essential for further integration into SNA, have been introduced.
     The SNA of 10 accounts has been made up.
     Represented and grounded mathematical equations illustrate the correlation of macro-economic indices and coordination of national accounts in SNA.

Keywords: system of national accounts, national accounts, financial reports, macro-economic indices

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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