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Developing the Accounting Policy Elements, Providing the Conditions for Leaseback as a Tool of Corporate Finance Management

Vakutin N.A. Kemerovo State University, Kemerovo, Russian Federation ( vakutinnikita@rambler.ru )

Fedulova E.A. Kemerovo State University, Kemerovo, Russian Federation ( fedulovaea@mail.ru )

Journal: International Accounting, #3, 2018

Subject The article discusses the issues related to leaseback as a tool for replenishment of circulating assets and restructuring of corporate accounts receivable.
Objectives The article aims to develop recommendations on formation of elements of the accounting policy, providing conditions of leaseback realization within the framework of the chosen concepts of its development.
Methods For the study, we used the methods of retrospective and comparative analyses, synthesis, induction, and deduction.
Results The article presents certain recommendations for adjustment and additions to the Russian PBU Lease Accounting, which are the accounting policy elements providing the conditions for the leaseback implementation.
Conclusions and Relevance Formation of elements of accounting policy will help apply the concepts of leaseback development as a tool of management of corporate finance. The results of the research can be used as recommendations for the leasing legislation adjustment.


An optimal organizational and legal form of private equity fund functioning for qualified investors

Fedulova E.A. Kemerovo State University, Kemerovo, Russian Federation ( fedulovaea@mail.ru )

Еmokhonova Yu.M. Siberian Academy of Finance and Banking, Kemerovo, Russian Federation ( emokhonova.yulia@gmail.com )

Journal: Finance and Credit, #4, 2017

Subject The article addresses closed-end mutual funds as the best possible organizational-legal form of private equity funds for qualified investors.
Objectives The purpose of the study is to choose the optimal form of incorporation of private equity funds for qualified investors and identify its strengths and weaknesses.
Methods In the study, we employ a comparative and logical-structure analysis, a systems approach, subject-object and dialectical methods.
Results The optimal organizational-legal form and type of operation of private equity funds for qualified investors is a closed-end mutual fund. We analyzed the legal framework and experience in creation and operation of private equity funds and systematized the stages of fund creation. The analysis also enabled to identify advantages and disadvantages for the fund participants.
Relevance The findings may be useful for management companies creating a private equity fund, for investors choosing a private equity fund for their investments based on advantages and disadvantages of this form of incorporation.


Improving the methodology for assessing the application of the program-oriented approach in the informatization of society

Fedulova E.A. Kemerovo State University, Kemerovo, Russian Federation ( fedulovaea@mail.ru )

Ashmarova O.V. Kemerovo State University, Kemerovo, Russian Federation ( olga_ashmarova@mail.ru )

Journal: Regional Economics: Theory and Practice, #9, 2017

Subject The paper studies the methodology for evaluating the application of the program-oriented approach in the informatization of society.
Objectives The paper aims to identify and develop ways to improve the assessment of the application of the program-oriented approach in society informatization.
Methods For the study, we used various techniques like a historical method, comparative analysis, document analysis, observation, systems method, synthesis, analysis, deduction, induction, a coefficient method, and economic methods of effectiveness evaluation.
Results The paper offers certain recommendations to differentiate the effectiveness and impact of targeted programs. It proposes our developed formulas to calculate the effectiveness of targeted programs using ROR and DCF methods.
Conclusions and Relevance To achieve the primary objective of application of the program-oriented approach in the informatization of society, namely, improving the quality of life of the population, it is necessary to improve the way its effectiveness is assessed by complementing the measurement of target programs with ROR and DCF methods. The results of the study can be used by federal and regional authorities to evaluate the implementation of the existing programs and purpose documents on the informatization of society and make changes to them, and establish new targeted programs for the informatization of society. The indicators developed can be adapted to assess the informatization of a particular organization.


Assessing the efficiency of ecosystem functioning of PAO Sberbank

Yakovleva A.K. Institute of Economics and Management, Kemerovo State University, Kemerovo, Russian Federation ( yakovlevaalina16@mail.ru )

Fedulova E.A. Institute of Economics and Management, Kemerovo State University, Kemerovo, Russian Federation ( fedulovaea@mail.ru )

Salkova O.S. Institute of Economics and Management, Kemerovo State University, Kemerovo, Russian Federation ( o_salkova_72@mail.ru )

Journal: Finance and Credit, #10, 2019

Subject The article addresses the efficiency of introducing new technologies by PAO Sberbank and its ecosystem functioning.
Objectives We focus on analyzing the key parameters that reflect the state of ecosystem services, using the case of PAO Sberbank.
Methods The study employs comparative and analytical methods of economics. They are used to compare actual data with targets. We determine the key figures of profitability and efficiency of using the ecosystem services, reveal the interrelation and interdependence of analyzed figures.
Results The study analyzes the key parameters that reveal the conditions of Sberbank’s ecosystem development for 2015–2018. To formulate the characteristics of the ecosystem development, we identify indicators of economic efficiency and assess driving factors and reserves. The findings may help in the process of building projection models.
Conclusions It is important to control key parameters that give an accurate picture of costs. This will enable credit institutions to lay the groundwork for obtaining financial benefits from the introduction of new technologies in the banking services market.


Developing a methodology for estimating the financial availability of leasing services

Vakutin N.A. Kemerovo State University, Kemerovo, Russian Federation ( vakutinnikita@rambler.ru )

Fedulova E.A. Kemerovo State University, Kemerovo, Russian Federation ( fedulovaea@mail.ru )

Journal: Finance and Credit, #39, 2017

Importance The article discusses the activities to increase the accessibility of financial services and products, namely, leasing services.
Objectives We aimed to develop our own methodology of assessing the financial accessibility of leasing services and recommendations on the use of the existing financial accessibility assessment methodology for leasing financing and adapt the analytical ratings of rating agencies to the methodology.
Methods The research involves the methods of retrospective study and comparative analysis, synthesis, induction, and deduction. That allows us to obtain reliable and valid results of the study.
Results We offer our own definition of financial accessibility as an economic category. Considering the leasing market, we have transformed the indicators proposed by the Bank of Russia to assess financial accessibility in general. Based on the statistical data used by the expert agencies in the characteristics of the country's leasing business, and on the basis of the examination of other methodological techniques, we have formed indicators to assess the financial accessibility of leasing.
Conclusions and Relevance The establishment and use of a methodology for estimating the financial accessibility of leasing services justifies the choice of leasing as an investment tool. However, the lack of indicators needed for this assessment complicates the full justification for the accessibility of leasing services. The results of the study can be used to assess the financial accessibility of leasing, which is oriented towards sound management decisions in the area of public and corporate financial planning.


Organizational and economic aspects of substantiating the development concept of sale and leaseback in the Russian Federation

Fedulova E.A. Kemerovo State University, Kemerovo, Russian Federation ( fedulovaea@mail.ru )

Vakutin N.A. Kemerovo State University, Kemerovo, Russian Federation ( vakutinnikita@rambler.ru )

Journal: National Interests: Priorities and Security, #7, 2017

Importance Being an advanced investment tool, sale and leaseback is an important part of corporate finance governance. The research focuses on organizational and economic aspects substantiating the development concept of sale and leaseback.
Objectives The research sets forth the concept for developing the practice of sale and leaseback. We analyze the existing definitions of leaseback and respective laws, identify signs of real/sham leaseback, characterize legislative and fiscal aspects of such deals.
Methods The research relies upon general scientific methods (retrospective and comparative analysis, synthesis, induction and deduction), thus providing accurate and reliable findings.
Results We present our own definition of sale and leaseback as an economic construct, determine signs of real or sham leaseback. We also describe legislative and fiscal mechanisms for sale and leaseback. The article shows the existing concepts of leaseback, its components that influence the choice and the reasonableness of leaseback as a financing option. Based on the organizational and economic aspects, we provide the rationale for concepts to be further implemented in Russia so to activate and develop sale and leaseback as a type of finance lease.
Conclusions and Relevance Depending on the sale-and-leaseback concept chosen for the Russian Federation, law-makers will decide what should be undertaken to refine regulations on lease, as a whole, and sale and leaseback, in particular. It will boost corporate finance based on the leaseback mechanism. The findings can be used to take informed managerial and investment decisions on corporate finance, and to amend the lease legislation.


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