Home  Journals  International Accounting  24(174) - 2011 June

The zero balance-sheet and its application in evaluation of efficiency of using equity capital (by the example of Russian enterprises of the electrical communication)

Available online: 23 June 2011

Subject Heading: Account problems

JEL Classification: 

Top managers must know market value of enterprise for decision reasoned management making. Compilation of zero balance-sheet is one way receipt of such information. In article by author possibility compilation of zero balance-sheet on basis of balance-sheet on IAS is considered. Adaptation of methods of compilation of zero balance-sheet in use Russian practice is realized. Situational analysis of zero balance-sheet for making a decision about efficiency of using equity capital by the example of Russian enterprises of the electrical communication.

Keywords: balance-sheet, zero balance-sheet, fair value, liquidation (zero) accounting transaction, conditional disposal of assets, conditional offset of debt, conditional closing down of business, market value of enterprise, situational analysis

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

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